At December 31, 20X4, MJB Co. had the following deferred income tax items: A deferred income tax liability of $15,000 related to a noncurrent asset A deferred income tax asset of $3,000 related to a current liability A deferred income tax liability of $8,000 related to a current asset Which of the following should MJB report in the noncurrent section(s) of its December 31, 20X4 balance sheet? Select one: a. DTL of $8,000 in Noncurrent Liabilities, DTA of $3,000 in Noncurrent Assets O b. Net DTA of $3,000 in Noncurrent Assets O c. Net DTA of $5,000 in Noncurrent Assets O d. Net DTL of $20,000 in Noncurrent Liabilities e. Net DTL of $5,000 in Noncurrent Liabilities