A CPA auditing CBX Co$.\text{'}$s $12/31/2017$ financials determined performance materiality for current liabilities should be calculated at $\frac{1}{4}$ of total materiality $(3\%$ of total current liabilities$)$ and noncurrent liabilities should be calculated at $\frac{1}{3}$ of total materiality $(7\%$ of total noncurrent liabilities$).$ Calculate performance materiality for current liabilities based on the following:

$\backslash$table$[[$Accounts payable,$$900,000$