A company preparing its financial statements under IFRS has a net operating loss carry-forward that has the potential to save a total of $40,000 in taxes, $5,000 in the next taxable period and $35,000 in the remaining carry-forward periods. The company considers it likely that there will be sufficient future taxable income to obtain all except $3,000 of the benefit from the carry-forward. The company will recognize

a. A current deferred tax asset of $5,000 and a noncurrent deferred tax asset of $35,000. b. A current deferred tax asset of $5,000 and a noncurrent deferred tax asset of $32,000. c. Deferred tax assets are not recognized under IFRS. d. A noncurrent deferred tax asset of $37,000.