At December 31, 2009, Moonlight Bay Resorts Had the Following

At December 31, 2009, Moonlight Bay Resorts had the following deferred income tax items: Deferred tax asset of $54 million related to a current liability
Deferred tax asset of $36 million related to a noncurrent liability
Deferred tax liability of $120 million related to a noncurrent asset
Deferred tax liability of $72 million related to a current asset
Moonlight Bay should report in the current section of its December 31, 2009, balance sheet a:

A) Noncurrent asset of $90,000 and a non-current liability of $192,000.
B) Current tax liability of $18,000.
C) Noncurrent asset of $84,000 and a non-current liability of $45,000.
D) Noncurrent liability of $30,000.The net current amount is the $72 million current liability minus the $54 million current asset.