Identify which of the following items would be classified as a current liability and which would be classified as a non$-$current liability. Chose the correct answer from the following below:I$)$ current liability I$)$ current liability and non$-$current liability Iii$)$ Non$-$current liability Is$)$ Neither $($a$)$ A bank loan payable due in two years, with principal due at maturity and interest due the first of each month $($b$)$Cash received in advance by Air Canada for airline tickets on flights leaving next month $($c$)$ HST collected on sales $($d$)$ Unused amount of operating line of credit $($e$)$ Provision relating to a lawsuit settlement expected to be paid next month$($f$)$ Lease liability with a term ending in three years $($g$)$ Bonds payable, due in $10$ years $($h$)$Payroll deductions withheld from the employees' weekly pay $($I$)$ Income tax pertaining to the company, due in $30$ days $($J$)$ A $$75,000$ mortgage payable, of which $$5,000$ is due in the next year $($k$)$ An uncertain liability, the outcome of which is considered to be remote $($L$)$ Used $($borrowed$)$ portion of operating line of credit$($m$)$ Refund liability for products sold to customers but estimated to be returned soon