A company has four deferred income tax accounts arising from timing differences involving (1) current assets, (2) noncurrent assets, (3) current liabilities, and (4) noncurrent liabilities. The presentation of these four deferred income tax accounts in the statement of financial position should be shown as

		A single net non-current amount
		A net current and a net noncurrent amount
		Four accounts with no netting permitted
		Valuation adjustments of the related assets and liabilities that gave rise to the deferred tax