On December 1,2016,Fine Dining Products Borrowed $84,000 on a 12%,5-Year

On December 1,2016,Fine Dining Products borrowed $84,000 on a 12%,5-year note with annual installment payments of $16,800 plus interest due on December 1 of each succeeding year.On December 1,the principal amount was recorded as a long-term note payable.What amount of the note payable will be shown as current portion of Long-Term Note Payable on the balance sheet as of December 31,2016? (Round your answer to nearest whole number. )

A) $16,800
B) $26,880
C) $10,080
D) $33,600