For Reporting Purposes, Current Deferred Tax Assets and Current Deferred

For reporting purposes, current deferred tax assets and current deferred tax liabilities for the same company and tax jurisdiction are:

A) Netted against one another and shown as a net current asset or liability in the balance sheet.
B) Reported separately in the balance sheet.
C) Reflected only in the notes to the financial statements.
D) Combined with noncurrent deferred tax assets and noncurrent deferred tax liabilities in the balance sheet to show a single net noncurrent amount.