A company that has both short-term deferred tax assets of $22,000, long-term deferred tax liabilities of $36,000, short-term deferred tax liabilities of $51,000 and short-term deferred tax assets of $60,000 should report:

1. A current asset for $22,000, a current liability for $36,000, a long-term asset for $60,000, and a long-term liability for $51,000
2. A current liability for $14,000 and a long-term asset for $9,000.
3. A non-current liability for $5,000.
4. A current liability for $14,000, a long-term asset for $60,000, and a long-term liability for $51,000.