4. The Balance Sheet of SMS Co. shows an Unearned Revenue amount of $200k. Their marginal tax rate is 25%. There are no other items relating to timing differences and no uncertainties over future positive income. Based on this, their Balance Sheet should also show Select one: a. a noncurrent DTA amount of $50k b. a current DTL amount of $50k c. a noncurrent DTL amount of $50k d. a current DTA amount of $50k