A Reconciliation of Pretax Financial Statement Income to Taxable Income

A reconciliation of pretax financial statement income to taxable income is shown below for See Shipping for the year ended December 31,2016,its first year of operations.The income tax rate is 40%.
What amount should See report as a current item related to deferred income taxes in its 2016 balance sheet?

A) Deferred income tax asset of $12,000.
B) Deferred income tax asset of $2,000.
C) Deferred income tax liability of $12,000.
D) Deferred income tax liability of $10,000.