For Reporting Purposes, Current Deferred Tax Assets and Current Deferred

For reporting purposes, current deferred tax assets and current deferred tax liabilities are:

A) Netted against one another in the balance sheet.
B) Reported separately in the balance sheet.
C) Reflected only in the footnotes.
D) Combined respectively with noncurrent deferred tax assets and noncurrent deferred tax liabilities in the balance sheet.