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 Liabilities is: O a $43.000. O b. $35.000 O c. $82,000. O d. $110.000