On January $1,2023,$ Riverbed Ltd$.,$ a private company following ASPE, leased a building to Candle Corp. for a ten$-$year term at an

annual rental of $$86500.$ At the inception of the lease, Riverbed received $$346000$ covering the first two years rent of $$173000$ and a

security deposit of $$173000.$ This deposit will NOT be returned to Candle upon expiration of the lease but will be applied to payment

of rent for the last two years of the lease. What portion of the $$346000$ should be shown as a current and long$-$term liability,

respectively, in Riverbed's December $31,2023$ statement of financial position?

Current Liability. Long$-$term Liability.

$$0$$$346000$

$$86500$$$173000$

$$173000$$$173000$

$$173000$$$86500$