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D is corrent. The requirement is to determine the amount of short-term liability that should be presented on the balance sheet. ASC 470-10-45-14 allows classification of short-term liabilities expected to be refinanced to be classified as noncurrent assuming that the short-term liabilities do not arise from the normal course of business (e.g., accounts payable and accrued liabilities). Therefore this answer is correct because the $400,000 may be reclassified as noncurrent.
A is incorrect because this is the amount that is reclassified as noncurrent.
B is incorrect because $400,000 of the $500,000 in short-term obligation may be reclassified as noncurrent.
C is incorrect because only $400,000 may be reclassified.