What is the total amount of long-term liabilities? Refer to the following list of liability balances at December 31, 2025. Accounts Payable Employee Health Insurance Payable Employee Income Tax Payable Estimated Warranty Payable (Due 2026) Long - Term Notes Payable (Due 2028) FICA-OASDI Taxes Payable Sales Tax Payable Mortgage Payable (Due 2029) Bonds Payable (Due 2030) Current Portion of Long - Term Notes Payable $20,000 1,350 600 900 36,000 860 470 8,000 57,000 3,500 A. $93,000 B. $44,000 C. $36,000 D. $101,000