A company has taken a $0\%$ interest loan of $$150,000$ on January $1$st with an agreement to repay $$2,500$ per month for the next $5$ years. How should the company classify the loan repayments on the balance sheet at the start of the year?

Select the single best answer:

A$.$ $$30,000$ as the current liability and $$120,000$ as a long$-$term liability

B$.$ $$150,000$ as the current liability

C$.$ $$2,500$ as the current liability and $$147,500$ as a long$-$term liability

$$ D$.$ $$120,000$ as the current liability and $$30,000$ as a long$-$term liability

$$ E$.$ $$150,000$ as the long$-$term liability