On December $31,2023,$ Niffler Incorporated leased a building to Iron Man Corporation with the following terms:

The initial payment consists of the first $2$ years' rent of $$180,000$ and a security deposit of $$180,000.$

This deposit will be returned to Iron Man Corporation upon expiration of the lease.

What portion of the initial payment of $$360,000$ should be shown as a current and long$-$term liability in Niffler Incorporated's December $31,2023$ balance sheet?

Current liability: $,$$$90,000$

Long$-$term liability: $$270,000$

Current liability: $,$$$360,000$

Long$-$term liability: $$0$