On January $1$ of the current year, Lafferty signs a contract to rent a building for $$1,000$ per month for the next three years. On that date, Lafferty pays $$36,000$ for rent. On January $1$ when payment is made, what is the amount of the prepaid rent that should be classified as a noncurrent asset?

$$0$

$$36,000$

$$12,000$

$$24,000$