Refer to the following list of liability balances at December 31, 2018. Accounts Payable $23,000 Employee Health Insurance Payable 1.450 Employee Income Tax Payable 400 Estimated Warranty Payable (Due 2019) 1.200 Long-Term Notes Payable (Due 2022) 34.000 FICA OASDI Taxes Payable 880 Sales Tax Payable 1,070 Mortgage Payable (Due 2023) 11,000 Bonds Payable (Due 2024) 50.000 Current Portion of Long-Term Notes Payable 13,500 What is the total amount of current liabilities? O A $41,480 OB. $27.580 OC $20,380 D. $27.980