On November $1,2024,$ A $-1$ Products borrowed $$54,000$ on a $11\%,5-$year note with annual installment payments of $$10,800$ plus interest due on November $1$ of each succeeding year. On November $1,2026,$ after the installment payment is made, what is the balance of the Long $-$ Term Notes Payable account? $($Round your answer to nearest dollar.$)$

A$.$ $$43,200$

$$ $$10,800$

C$.$ $$32,400$

D$.$ $$54,000$