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

Accounts Payable

$25,000

Employee Health Insurance Payable

750

Employee Income Tax Payable

1100

Estimated Warranty Payable

1300

Long-Term Notes Payable (Due 2021)

34,000

FICAOASDI Taxes Payable

860

Sales Tax Payable

470

Mortgage Payable (Due 2022)

14,000

Bonds Payable (Due 2023)

53,000

Current Portion of Long-Term Notes Payable

3500

What is the total amount of current liabilities?

A) $27,080 B) $32,980

C) $29,480 D) $28,380