At December 31, 2017, Bren Co. has the following deferred income tax items: A deferred income tax liability of $15,000 related to a non-current asset A deferred income tax asset of $3,000 related to a non-current liability A deferred income tax asset of $8,000 related to a current liability Which of the following should Bren report in the non-current section of its December 31, 2017 balance sheet? A) A non-current liability of $4,000. B) A non-current asset of $11,000 and a non-current liability of $15,000. C) A non-current liability of $12,000. D) A non-current asset of $3,000 and a non-current liability of $15,000.