A Reconciliation of Pretax Financial Statement Income to Taxable Income

A reconciliation of pretax financial statement income to taxable income is shown below for Fieval Industries for the year ended December 31,2016,its first year of operations.The income tax rate is 40%.
What amount(s) should Fieval report related to deferred income taxes in its 2016 balance sheet?

A) Current asset of $10,000 and noncurrent liability of $28,000.
B) Noncurrent liability of $18,000.
C) Current asset of $4,000 and noncurrent liability of $28,000.
D) Noncurrent liability of $24,000.