A Reconciliation of Pretax Financial Statement Income to Taxable Income

A reconciliation of pretax financial statement income to taxable income is shown below for See Shipping for the year ended December 31, 2009, its first year of operations. The income tax rate is 40%. What amount should See report as a current item related to deferred income taxes in its 2009 balance sheet?

A) Deferred income tax asset of $12,000.
B) Deferred income tax asset of $2,000.
C) Deferred income tax liability of $12,000.
D) Deferred income tax liability of $10,000.