23. At the end of the current year, Newsmax Inc. has $400,000 of subscriptions received in advance included in its balance sheet. A footnote reveals that the entire $400,000 will be earned in the next year. In the absence of other temporary differences, in the balance sheet one would also expect to find a A. Noncurrent deferred tax asset B. Current deferred tax liability C. Current deferred tax asset D. Noncurrent deferred tax liability