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B is corrent. Accounts payable is classified as a current liability. Although the construction loan was originally due at year-end, if the company has both the intent and ability to refinance with long-term debt, the $100,000 construction loan may be reclassified at year-end as a long-term liability. Therefore, this answer is correct because current liabilities of $30,000 and long-term liabilities of $100,000 should be reported on the balance sheet.
A is incorrect because although the construction loan was originally due at year-end, if the company has both the intent and ability to refinance with long-term debt, the $100,000 construction loan may be reclassified at year-end as a long-term liability.
C is incorrect because although the construction loan was originally due at year-end, if the company has both the intent and ability to refinance with long-term debt, the $100,000 construction loan may be reclassified at year-end as a long-term liability. 
D is incorrect because accounts payable is considered a current liability.