trial balance for December 31, the end of its fiscal year, included the following accounts:

Accounts Payable	$100,000
Income taxes payable	25,000
18 months notes payable	40,000
Accrued expenses	12,000
6 months note payable	10,000
Bond Payable maturing in 3 years	80,000
2 years advanced subscription fees	24,000

The amount that should be classified as noncurrent liabilities at December 31 statement of financial position is ________.

	A.	$147,000
	B.	$135,000
	C.	$120,000
	D.	$144,000