The following transactions summarize some of ABC's contingencies and debts. ABC's accounting period ends on December 31, 2021 and the financial statements are published in March 2022.

On January 1, 2022, the company learns that the EPA is in the process of investigating the possibility of environmental violations during 2021 at one of the company's locations. The EPA has not yet proposed a penalty assessment (Unasserted claim). ABC management understands that the likelihood that the EPA will assess the situation is reasonably possible, but if it does, it is likely that $3 million will have to be paid.

On January 1, 2017, callable bods with a principal of $200 million at 6% were issued for $12 million dollars. The bonds mature on May 31, 2025, but the bondholders have the option to redeem the bonds (demand payment) as of January 1, 2022. However, it is understood that the probability that the bondholders will redeem the bonds is remote given that these bonds are paying higher interest than others in the market.

In January 2022, ABC was sued by XYZ. XYZ is seeking $50 million in compensation as a purchase price adjustment related to the purchase of one of the subsidiaries that ABC sold to it in 2021. The lawsuit alleges that ABC misrepresented the assets and liabilities of the subsidiary. Legal counsel advises that ABC is likely to lose between $35 million and $50 million.

Notes with a principal of $20 million at 10% are due June 1, 2024. The debt agreement requires ABC to maintain a current ratio of 2:1, otherwise the bank has the right to demand immediate payment of the note. . As of December 31, 2021, ABC's current ratio was only 1.7:1. However, ABC obtained an extension from the bank until March 30, 2022, after having convinced the bank that the company's normal 2:1 ratio will be restored during the first quarter of 2022.

Bonds with a principal of $20 million at 8% were issued for $20 million on August 1, 2000. The bonds mature on August 1, 2022, but the company expects to issue new bonds to pay off the $20 million principal at maturity.

Determine the total current debt that the company will report in the 2021 10K Statement of Financial Position. Show the breakdown (list) of the current debt).