At December 31, 2025, Tamarisk Corporation owes $539,500 on a note payable due February 15, 2026. If Tamarisk pays off the note on February 15,2026 , and then borrows $1;079,000 on a long-term basis on March 1, how much of the $539,500 should be reported as a current liability at December 31,2025, the end of the fiscal year? Tamarisk issues the balance sheet on March 1, 2026