Identify which of the following items would be classified as a current liability and which would be classified as a non$-$current liability.

$($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

$($I$)$ Used $($borrowed$)$ portion of operating line of credit

$($m$)$ Refund liability for products sold to customers but estimated to be returned soon