The following is a partial list of account balances for Swell Enterprises at 12/31/2020:

Accounts payable 15,000

Accounts receivable 8,500

Accrued taxes payable 2,000

Cash 3,500

Deferred Revenue 1,200

Estimated Warranty Payable (1 year) 6,000

Note payable, due 11/5/2021 (no plans to refinance) 9,300

Noncallable Bond payable, due 11/5/2025 50,000

The amount of current liabilities that should be included in Swell's year-end balance sheet should be:

a) $76,300

b) $33,500

c) $32,300

d) $24,200

e) None of the above