At December 31, 20X4, 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 liability of $3,000 related to a noncurrent asset

- 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, 20X4 balance sheet?

Select one:

a. DTA of $8,000 and DTL of $18,000

b. Net DTA of $5,000

c. Net DTA of $8,000

d. Net DTL of $10,000

e. Net DTL of $7,000