As a result of differences between depreciation for financial reporting purposes and tax purposes, the financial reporting basis of Lander Corporation's sole depreciable asset, acquired in 20X3, exceeded its tax basis by $73,000 at December 31, 20X3. The difference will reverse in future years. The enacted tax rate is 35% for 20X3 and 30% for future years. Lander has no other temporary differences. In its December 31, 20X3, balance sheet, how should Lander report the deferred tax effect of this difference? O As a noncurrent liability of $25,550 O As a noncurrent asset of $25,550 As a noncurrent asset of $21,900