A five$-$year, $$100000,6\%$ unsecured loan payable was issued on $1$ January $2020.$ The loan requires principal payments of $$20000$ plus interest due each year, with the first payment due on $31$ December $2020.$ On $31$ December $2021,$ immediately after the loan payment, the balance sheet would show:

a$.$ $$60000$ in Non$-$current $($Long$-$term$)$ loans payable

b$.$ $$6000$ in Interest payable

c$.$ $$20000$ in Current portion of long$-$term loans payable and $$6000$ in Interest payable

d$.$ $$40000$ in Non$-$current $($long$-$term$)$ loans payable