BE$12\mathrm{.}17($LO $4)$ At December $31,2025,$ Burr Corporation owes $$500,000$ on a note payable due February $15,2026.($a$)$ If Burr had restructured the note on December $15,2025,$ such that Burr has the contractual right to defer payment of $$250,000$ of the note until February $15,2027,$ how much of the $$500,000$ should be reported as a current liability at December $31,2025?($b$)$ If Burr pays off the note on February $15,2026,$ and then borrows $$1,000,000$ on a long$-$term basis on March $1,$ how much of the $$500,000$ should be reported as a current liability at December $31,2025,$ the end of the fiscal year? Burr issues the balance sheet on March $1,2026.$