Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Regarding a company’s debt obligations, which of the following is most likely presented on the balance sheet?
Option A:Effective interest rate
Option B:Maturity dates for debt obligations
Option C:The portion of long-term debt due in the next 12 months

Answer: C