A reconciliation of pretax financial statement income to taxable income is shown below for Shaw$-$Anderson Industries for the year ended December $31,2021,$ its first year of operations. The company offers quality$-$assurance warranties that extend six months after goods are purchased. The income tax rate is $40\%.$

Pretax accounting income $($income statement$)$ $ $640,000$

Interest revenue on municipal securities $(20,000)$

Warranty expense in excess of deductible amount $45,000$

Depreciation in excess of financial statement amount $(120,000)$

Taxable income $($tax return$)$ $$545,000$

What amount should Shaw$-$Anderson report as a current item related to deferred income taxes on its $2021$ balance sheet?

A$.$Deferred income tax liability of $$30,000.$

B$.$ current$$0$ current deferred tax asset or liability.

C$.$ Deferred income tax asset of $$18,000.$

D$.$ Deferred income tax liability of $$18,000.$