Sonia Corporation has historically followed ASPE, but is considering a change to IFRS. It has temporary differences at December 31, 2017 that result in the following statement of financial position future income tax accounts:

Deferred tax liability, current ............................ $33,000

Deferred tax asset, current ................................ $48,000

Deferred tax liability, non-current ....................... $91,000

Deferred tax asset, non-current ........................... $24,000

Indicate how these balances will be presented in Sonia's December 31, 2017 statement of financial position, assuming

(a) That Sonia reports under the ASPE future income taxes method, and

(b) That Sonia follows IFRS for reporting purposes.