Sonia Corporation has historically followed ASPE, but is considering a change to IFRS. It has temporary differences at December 31, 2020, that result in the following SFP 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, 2020 SFP, assuming 

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

(b) That Sonia follows IFRS for reporting purposes.