Refer to the following list of liability balances at December 31, 2025. Accounts Payable $15,000 Employee Health Insurance Payable 850 Employee Income Tax Payable 1,000 Estimated Warranty Payable (Due 2026) 1,300 Long-Term Notes Payable (Due 2028) 43,000 FICA OASDI Taxes Payable 960 Sales Tax Payable 1,370 Mortgage Payable (Due 2029) 16,000 Bonds Payable (Due 2030) 53,000 Current Portion of Long-Term Notes Payable 5,500 What is the total amount of long-term liabilities? A. $43,000 B. $59,000 C. $112,000 OD. $96,000