Region Jet has a $50 million liability at December 31,2021 , of which $19 million is payable in 2022 . In its December 31,2021 balance sheet, the company reports the $50 million debt as a:

a. $31 million current liability and a $19 million long-term liability in the balance sheet.
b. $19 million current liability and a $31 million long-term liability in the balance sheet.
c. $50 million current liability in the balance sheet.
d. $50 million long-term liability in the balance sheet.