Items:

Plant and machinery: $80,000
Notes payable: $5,000
Short-term loan payable in 7 months: $40,000
Taxes payable: $4,000
Mortgage: $30,000
What is the total of the current liabilities of Sylvester Motors?

a. $45,000
b. $85,000
c. $49,000
d. $34,000