If Marin pays off the note on February $15,2026,$ and then borrows $$1,042,000$ on a long$-$term basis on March $1,$ how much of the $$521,000$ should be reported as a current liability at December $31,2025,$ the end of the fiscal year? Marin issues the balance sheet on March $1,2026.$ The amount to be reported as a current liability at December $31,2025$: