At the end of year $6,$ the tax effects of tempora ry differences reported in Maple Company's"

year$-$end financial statements were as follows:

Event Ca usi ng the Deferred Tax

Accelera ted tax depreciation Warranty expense

NOL carryforwa rd

Deferred

tax assets $($ lia bilities$)$

$"$$ $(120,000)"$

$"80,000"$

$"200,000"$

$ $160\mathrm{.}000$

$"$A va luation allowance was not considered necessary. Maple ant icipates that $$40,000$ of$"$

"the defer red tax liability will reverse in year $7,$ that actual warranty costs wil l be incurred evenly in years $8$ and $9,$ and that the NO L carryforwa rd will be used in year $7.$ On Maple's December $31,$ year $6$ balance sheet, what amount should be reported as a non$-$current"

deferred tax asset under U$.$S$.$ GAAP?

$"$a$.$ $ $160,000"$

$"$b$.$ $$200,000"$

$"$c$.$ $$240,000$ d$.$ $$280,000"$