On January 3, 2022, Sea Sure Real Estate leased a building to Transparent BPO for a ten-year term at an annual rental of $200,000. At inception of the lease, Sea Sure received $800,000 covering the first two years rent of $400,000 and a security deposit of $400,000. This deposit will not be returned to Transparent BPO upon expiration of the lease but will be applied to payment of rent for the last two years of the lease. What portion of the $800,000 should be shown as a current and long-term liability in Sea Sures December 31, 2022 balance sheet? Current liability