Refer to the following list of liability balances at December 31, 2017.

ACCOUNTS PAYABLE - $20,000

EMPLOYEE HEALTH INSURANCE PAYABLE - $1150.00

EMPLOYEE INCOME TAX PAYABLE - $900.00

ESTIMATED WARRANTY PAYABLE - $1500.00

LONG-TERM NOTES PAYABLE (DUE 2021) - $40,000

FICA-OASDI TAXES PAYABLE - $760.00

SALES TAX PAYABLE - $1070.00

NOTES PAYABLE (DUE 2022) - $9000.00

BONDS PAYABLE (DU 2023) - $60,000.00

CURRENT PORTION OF LONG-TERM NOTES PAYABLE - $9500.00

What is the total amount of long-term liabilities?

(a) $49,000

(b) $109,000

(c) $100,000

(d) $40,000