Brock Corp $\begin{array}{cc} \text{Noncurrent Deferred }&\text{Income Tax Liability}\\\text{Income Taxes }&\text{Currently Payable}\\\end{array}$

Brock Corp.'s 2008 income statement had pretax financial income of $250,000 in its first year of operations. Brock uses an accelerated cost recovery method on its tax return and straight-line depreciation for financial reporting. The differences between the book and tax deductions for depreciation over the five-year life of the assets acquired in 2008, and the enacted tax rates for 2008 to 2012 are as follows: There are no other temporary differences. In Brock's December 31, 2008 balance sheet, the noncurrent deferred income tax liability and the income taxes currently payable should be

$\begin{array}{cc} \text{Noncurrent Deferred }&\text{Income Tax Liability}\\\text{Income Taxes }&\text{Currently Payable}\\\end{array}$

A) $\begin{array}{cc} & \$ 39,000&&&&&&\$ 50,000 \\\end{array}$
B) $\begin{array}{cc} & \$ 39,000&&&&&& \$ 70,000 \\\end{array}$
C) $\begin{array}{cc} & \$ 15,000 &&&&&& \$ 60,000 \\\end{array}$
D) $\begin{array}{cc} & \$ 15,000 &&&&&& \$ 70,000 \end{array}$