Consider the following items:

Land

Accounts Receivable

Notes Payable $($due in three years$)$

Accounts Payable

Retained Earnings

Prepaid Rent

Deferred Revenue

Buildings

Notes Payable $($due in six months$)$

Equipment

How many of the items listed above are generally long$-$term assets?

A$)$ Two

B$)$ Three

C$)$ Four

D$)$ Five,