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B is corrent. ASC 210-10-20 Glossary states that current liabilities are obligations whose liquidation is reasonably expected to require the use of existing resources properly classified as current assets. Current liabilities include liabilities coming due in 1 year. Since the principal and interest are both payable within the next year, the accrued interest should be reported on the balance sheet as a current liability.
A is incorrect because ASC 210-10-20 Glossary states that current liabilities are obligations whose liquidation is reasonably expected to require the use of existing resources properly classified as current assets. Current liabilities include liabilities coming due in 1 year. Since the principal and interest are both payable within the next year, the accrued interest should be reported on the balance sheet as a current liability. 
C is incorrect because interest and principal are both payable within the next year.
D is incorrect because interest and principal are both payable within the next year.