Refer to the following list of liability balances at December 31, 2019. $23,000 1,150 800 800 36,000 1,560 1,070 15,000 59,000 9,500 Accounts Payable Employee Health Insurance Payable Employee Income Tax Payable Estimated Warranty Payable (Due 2020) Long- Term Notes Payable (Due 2022) FICA-OASDI Taxes Payable Sales Tax Payable Mortgage Payable (Due 2023) Bonds Payable (Due 2024) Current Portion of Long- Term Notes Payable What is the total amount of long - term liabilities? O A. $36,000 O B. $110,000 O c. $51,000 O D. $95,000