Ceramic Products Limited Reports These Account Balances at January 1

Ceramic Products Limited reports these account balances at January 1, 2009 (shown in alphabetical order) :
$$\begin{array} { | l | r | } \hline \text { Accounts Payable } & \$ 28,000 \\\hline \text { Accounts Receivable } & \$ 20,000 \\\hline \text { Buildings } & \$ 153,000 \\\hline \text { Share Capital } & \$ 185,000 \\\hline \text { Cash } & \$ 13,000 \\\hline \text { Equipment } & \$ 20,000 \\\hline \text { Land } & \$ 80,000 \\\hline \text { Notes Payable } & \$ 24,000 \\\hline \text { Retained Earnings } & \$ 49,000 \\\hline\end{array}$$
On January 5, Ceramic Products collected $12,000 of its accounts receivable and paid $11,000 on its note payable.
-Refer to the above data. On January 5, 2009, total liabilities are:

A) $0.
B) $30,000.
C) $56,000.
D) $41,000.