Balance Sheet Presentation

Thiel Company reports the following deferred tax items at the end of 2019:

Deferred Tax Item #	Account Balance		Related Asset or Liability Creating the Deferred Tax Item
1	$5,500	debit	Current asset
2	8,000	credit	Current liability
3	10,800	debit	Noncurrent asset
4	16,900	credit	Noncurrent liability

Required:

Show how the preceding deferred tax items are reported on Thiel's December 31, 2019, balance sheet.

Noncurrent Liabilities
Deferred tax asset (net)Deferred tax liability (net)	$- Select -