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B is corrent. ASC Topic 440 requires disclosure at the balance sheet date of future payments for sinking fund requirements and maturity amounts of long-term debt during each of the next 5 years. Therefore, the combined aggregate of $17,500,000 of maturities and sinking fund requirements detailed by year should be disclosed.
A is incorrect. ASC Topic 440 requires disclosure at the balance sheet date of future payments for sinking fund requirements and maturity amounts of long-term debt during each of the next 5 years. Therefore, the combined aggregate of $17,500,000 of maturities and sinking fund requirements detailed by year should be disclosed. 
C is incorrect. ASC Topic 440 requires disclosure at the balance sheet date of future payments for sinking fund requirements and maturity amounts of long-term debt during each of the next 5 years. Therefore, the combined aggregate of $17,500,000 of maturities and sinking fund requirements detailed by year should be disclosed. 
D is incorrect. ASC Topic 440 requires disclosure at the balance sheet date of future payments for sinking fund requirements and maturity amounts of long-term debt during each of the next 5 years. Therefore, the combined aggregate of $17,500,000 of maturities and sinking fund requirements detailed by year should be disclosed.