Refer to the following list of liability balances at December 31, 2025. Accounts Payable $20,000 650 Employee Health Insurance Payable Employee Income Tax Payable 700 Estimated Warranty Payable (Due 2026) 1,600 Long-Term Notes Payable (Due 2028) 36,000 1,360 470 FICA OASDI Taxes Payable Sales Tax Payable Mortgage Payable (Due 2029) Bonds Payable (Due 2030) Current Portion of Long-Term Notes Payable What is the total amount of long-term liabilities? O A. $36,000 OB. $105,000 OC. $95,000 O D. $46,000 10,000 59,000 4,500 ***

Refer to the following list of liability balances at December 31,2025 What is the total amount of long - term liabilities? A. $36,000 B. $105,000 C. $95,000 D. $46,000