Crystal Critters,Inc

Crystal Critters,Inc.,a U.S.GAAP reporter,has the deferred tax assets and liabilities presented below: Assuming it meets the conditions to net assets and liabilities,what amount will the company report for the net current and non-current deferred taxes?

A) net current deferred tax liability $55,000; non-current deferred tax liability $75,000
B) net current deferred tax asset $55,000; non-current deferred tax liability $75,000
C) net current deferred tax asset $90,000; net non-current deferred tax liability 110,000
D) net current deferred tax liability $35,000; net non-current deferred tax asset $75,000