Under the Asset-Liability Method, Deferred Taxes Should Be Presented on the Balance

Under the asset-liability method, deferred taxes should be presented on the balance sheet

A) As one net non-current amount
B) In two amounts: one for the net current amount and one for the net non-current amount
C) In two amounts: one for the net debit amount and one for the net credit amount
D) As reductions of the related asset or liability accounts