Ballantine Products,Inc

Ballantine Products,Inc.,reported an excess of warranty expense over warranty deductions of $72,000 for the year ended December 31,2014.This temporary difference will reverse in equal amounts over the years 2015 to 2017.The enacted tax rates are as follows:

The reporting for this temporary difference at December 31,2014,would be a

A) deferred tax liability of $23,400.
B) deferred tax asset of $23,400.
C) current deferred tax liability of $7,200 and a noncurrent deferred tax liability of $16,200.
D) current deferred tax asset of $7,200 and a noncurrent deferred tax asset of $16,200.