At December $31,20$X$4,$ MJB Co$.$ had the following deferred income tax items:

A deferred income tax liability of $$15,000$ related to a current asset

A deferred income tax asset of $$3,000$ related to a current liability

A deferred income tax asset of $$8,000$ related to a noncurrent liability

Which of the following should MJB report in the noncurrent section$($s$)$ of its December $31,20$X$4$ balance sheet?

Select one:

a$.$ DTL of $$15,000$ in Noncurrent Liabilities, DTA of $$3,000$ in Noncurrent Assets

b$.$ Net DTA of $$4,000$ in Noncurrent Assets

c$.$ Net DTA of $$11,000$ in Noncurrent Assets

d$.$ Net DTL of $$4,000$ in Noncurrent Liabilities

e$.$ Net DTA of $$8,000$ in Noncurrent Liabilities