Region Jet has a $61 million liability at December 31, 2012, of which $13 million is payable in 2013. In its December 31, 2012 balance sheet, the company reports the $61 million debt as

A $61 million long-term liability on the balance sheet.

A $61 million current liability on the balance sheet.

A $48 million current liability and a $13 million long-term liability on the balance sheet.

A $13 million current liability and a $48 million long-term liability on the balance sheet.