$13.$ A company that has short$-$term deferred tax assets of $$22,000,$ short$-$term deferred tax liabilities of $$36,000,$ long$-$term deferred tax liabilities of $$51,000$ and long$-$term deferred tax assets of $$60,000$ should report

a$.$ A current asset for $$22,000,$ a current liability for $$36,000,$ a long$-$term asset for $$60,000,$ and a long$-$term liability for $$51,000.$

b$.$ A current liability for $$14,000$ and a long$-$term asset for $$9,000.$

c$.$ A current asset for $$5,000.$

d$.$ A current liability for $$14,000,$ a long$-$term asset for $$60,000,$ and a long$-$term liability for $$51,000.$