A deferred tax liability arising from the use of an accelerated method of depreciation for tax pur-poses and the straight-line method for financial reporting purposes would be classified on the balance sheet as 

a. A current liability.

b. A noncurrent liability.

c. A current liability for the portion of the temporary difference reversing within a year and a noncurrent liability for the remainder.

d. An offset to the accumulated depreciation reported on the balance sheet.