Manchester Corporation Recorded the Following Deferred Tax Assets and Liabilities

Manchester Corporation recorded the following deferred tax assets and liabilities: $\begin{array} { l r } \text { Current deferred tax assets }&\mathbf { \$ 5 0 0 , 0 0 0 }\\\text { Current deferred tax liabilities } & \mathbf { 6 0 0 , 0 0 0 ) } \\ \text { Non-current deferred tax assets } & 8 0 0 , 0 0 0 \\ \text { Non-current deferred tax liabilities } & ( \underline { \mathbf { 2 } , 000,000 } ) \\ \text { Net deferred tax liabilities } & \mathbf { \$( \underline { 1 , 3 0 0 , 0 0 0 } ) } \end{array}$ The current deferred tax accounts and the non-current deferred tax liabilities result from temporary differences that relate to the company's U.S. operations. The non-current deferred tax asset relates to the company's German operations. Manchester wants to minimize the number of deferred tax accounts it reports on the balance sheet. What is the minimum number of deferred tax accounts Manchester can report on its balance sheet and what are the names and dollar amounts in each account?