Subtypes at the lowest level of a hierarchy do not inherit attributes from their ancestors

Keller Company issued a five-year interest-bearing note payable for $100,000 on January 1, 2011. Each January the company is required to pay $20,000 on the note. How will this note be reported on the December 31, 2012 balance sheet?

A. Long-term Debt, $100,000 B. Long-term Debt, $80,000 C. Long-term Debt, $60,000; Long-term Debt due within one year, $20,000 D. Long-term Debt of $80,000; Long-term Debt due within one year, $20,000

The constraint AJ:

A) is a binding constraint. B) has no surplus. C) does not contain feasible points. D) contains the optimal solution.