BE$10\mathrm{.}1($LO $1),$ C Busch Company has these obligations at December $31$: $($a$)$ a note payable for $$100,000$ due in $2$ years with an annual interest rate of $6\%,($b$)$ interest payable of $$6,000$ on a long$-$term note payable due next year, and $($c$)$ accounts payable of $$60,000.$ For each obligation, indicate whether it should be classified as a current liability, long$-$term liability, or both.