Tetra Corp,an IFRS Reporter,has the Deferred Tax Assets and Liabilities

Tetra Corp,an IFRS reporter,has the deferred tax assets and liabilities presented below: What amount will the company report for the net current and non-current deferred taxes?

A) net current deferred tax asset $55,000; non-current deferred tax liability $75,000
B) $20,000 non-current deferred tax asset
C) $20,000 non-current deferred tax liability
D) Companies do not net deferred taxes under IFRS.