The adjusted trial balance for Lifesaver Corp. at the end of the current year, $2018,$ contained the following accounts:

$5-$year Bonds Payable $8\%$ $$3,000,000$

Interest Payable $50,000$

Premium on Bonds Payable $100,000$

Notes Payable $(3$ months.$)40,000$

Notes Payable $(5$ yr$.)165,000$

Mortgage Payable $($$$15,000$ due currently$)200,000$

Salaries and Wages Payable $18,000$

Income Taxes Payable $($due $3/15$ of $2019)25,000$

The total long$-$term liabilities reported on the balance sheet are

a$.$ $$3,365,000.$

b$.$ $$3,350,000.$

c$.$ $$3,465,000.$

d$.$ $$3,450,000.$