On December 1,2016,Fine Dining Products Borrowed $86,000 on a 5%,10-Year

On December 1,2016,Fine Dining Products borrowed $86,000 on a 5%,10-year note with annual installment payments of $8,600 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) $8,600
B) $12,900
C) $4,300
D) $17,200