1. 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.