For 11-13, classify as either (a) current liability, (b) long-term liability, or (c) not a liability

11) A 90-day note payable issued on Apr-1. The firm's year-end is Dec-31.

12) JAE Inc. signed an agreement with an independent contractor on Sep-15, 2022 to renovate office space during the final quarter of 2023. The agreement obligates the contractor to provide the services to JAE Inc. in the final quarter of 2023.

13) Olivia & Co. was assessed IRS fines and penalties amounting to $140,000 in October of 2022 for an aggressive tax position taken during the 2020 fiscal year. The IRS allows Olivia & Co. to pay the $140,000 in three-annual installments with interest, with the first payment due Oct-31, 2023.