A reconciliation of pretax financial statement income to taxable income is shown below for See Shipping for the year ended December 31,2016 , its first year of operations. The income tax rate is 40%. What amount should See report as a current item related to deferred income taxes in its 2016 balance sheet? Deferred income tax asset of $12,000. Deferred income tax asset of $2,000. Deferred income tax liability of $12,000. Deferred income tax liability of $10,000