Refer to the following list of liability account balances at December 31, 2025. Accounts Payable Employee Health Insurance Payable Employee Income Tax Payable Estimated Warranty Payable (Due 2026) Long-Term Notes Payable (Due 2028) FICA - OASDI Taxes Payable Sales Tax Payable Mortgages Payable (Due 2029) Bonds Payable (Due 2030) Current Portion of Notes Payable $29,000 2,100 100 3,900 45,000 1,000 3,700 8,900 55,000 7,600 What is the total amount of current liabilities? + O A. $51,500 OB. $46,300 O C. $47,400 OD. $42,700