The following accounts were taken from the records of a company as of December 31, 2019: Account Payable $47,000, Account Receivable $22,000, Building $215,000, Cash $15,000, Land $76,000, Bonds $35,000, Land (held for speculation) $120,000, Goodwill $28,000, Salaries & Wages Payable $75,000, Accumulated Depreciation - Building $92,000, Prepaid rent expense $12,000, Unearned Service Revenue $8,000, Patent $50,000. Based on the above information, Total Long-term Investments is: O a. $0. O b. $76,000. O c. $120,000. O d. $196,000