At December $31,2025,$ Coronado Corporation owes $$529,700$ on a note payable due February $15,2026.$

$($a$)$

If Coronado had restructured the note on December $15,2025,$ such that Coronado has the contractual right to defer payment of $$264,850$ of the note until February $15,2027,$ how much of the $$529,700$ should be reported as a current liability at December $31,2025?$

The amount to be reported as a current liability at December $31,2025$ $