1. At December 31, 2013, Control enterprises had the following deferred income tax items:

Deferred income tax liability of $24 million related to current assets

Deferred income tax asset of $18 million related to a current liability

Deferred income tax liability of $40 million related to noncurrent asset

Deferred income tax asset of $12 million related to a noncurrent liability

Control Enterprises should report in the current section of its December 31, 2013, balance sheet a:

1. Noncurrent asset of $30,000 and a noncurrent liability of $64,000
2. Current asset of $6,000
3. Noncurrent asset of $28,000 and a noncurrent liability of 15,000
4. Noncurrent liability of $10,000