Refer to the following list of liability balances at December 31, 2025.

Accounts Payable	$20,000
Employee Health Insurance Payable	1,150
Employee Income Tax Payable	1,000
Estimated Warranty Payable (Due 2026)	1,600
LongTerm Notes Payable (Due 2028)	42,000
FICAOASDI Taxes Payable	1,560
Sales Tax Payable	670
Mortgage Payable (Due 2029)	6,000
Bonds Payable (Due 2030)	59,000
Current Portion of LongTerm Notes Payable	5,500

What is the total amount of

longterm

liabilities?

A.$107,000

B.$48,000

C.101,000

D.42,000