Madison Company has the following account balances: Cash $1,000; Accounts receivable $17,000; Inventory $8,000; Plant assets $100,000; Land $80,000; Accumulated Depreciation ($50,000); Accounts' payable $12,000; Payroll taxes payable $3,000; Long-term notes payable $85,000. What are Madison's total current liabilities? O $15,000 O $100,000 O $14,000 O $12,000