Eve's Apples Opened for Business on January 1, 2012, and Paid

Eve's Apples opened for business on January 1, 2012, and paid for two insurance policies effective that date. The liability policy was $36,000 for eighteen-months, and the crop damage policy was $12,000 for a two-year term. What was the balance in Eve's Prepaid Insurance account as of December 31, 2012?

A) $9,000.
B) $18,000.
C) $30,000.
D) $48,000.