On January $4,2025,$ Sunland Co$.$ leased a building to Whispering Winds Corp. for a ten$-$year term at an annual rental of $$193000.$ At the inception of the lease, Sunland received $$772000$ covering the first two years' rent of $$386000$ and a security deposit of $$386000.$ This deposit will not be returned to Whispering Winds upon expiration of the lease but will be applied to the payment of rent for the last two years of the lease. What portion of the $$772000$ should be shown as a current and long$-$term liability in Sunland's December $31,2025$ balance sheet?

Current Liability

Long$-$term Liability

$$386000$

$$193000$

$$0$

$$772000$

$$193000$

$$386000$

$$386000$

$$386000$