Refer to the following list of liability balances at december 31, 2017.

accounts payable $20,000
employee health insurance payable $1150.00
employee income tax payable $900.00
estimated warranty payable (due 2019) $1500.00
long- term notes payable (due 2021) $40,000
fica-oasdi taxes payable $760.00
sales tax payable $1070.00
notes payable $9000.00
bonds payable (due 2024) $60,000.00
current portion of long- term notes payable $9500.00
what is the total amount of long-term liabilities?

(a) $49,000
(b) $109,000
(c) $100,000
(d) $40,000