21. At December 31, 2011, Moonlight Bay Resorts had the following deferred income tax items: Deferred tax asset of $54 million related to a current liability Deferred tax asset of $36 million related to a noncurrent liability Deferred tax liability of $120 million related to a noncurrent asset Deferred tax liability of $72 million related to a current asset Moonlight Bay should report in the current section of its December 31, 2011, balance sheet a A. Noncurrent asset of $84,000 and a non-current liability of $45,000. B. Current tax liability of $18,000 c. Noncurrent asset of S90,000 and a non-current liability of SI 92,000. D. Noncurrent liability of $30,000