Crystal Critters, Inc., a U.S. GAAP reporter, has the deferred tax assets and liabilities presented below: Item Classification on the Balance Sheet Deferred Tax Associated with Item Excess of warranty expense over warranty deductions Current $65,000 Asset Accelerated depreciation for tax purposes Non-current $75,000 Liability Installment sales receivable Current $35,000 Liability Contingent liability Current $25,000 Asset Assuming it meets the conditions to net assets and liabilities, what amount will the company report for the net current and nonminus current deferred taxes?

A. net current deferred tax liability $55,000; non-current deferred tax liability $75,000

B. net current deferred tax liability $35,000; net non-current deferred tax asset $75,000

C. net current deferred tax asset $55,000; non-current deferred tax liability $75,000

D. net current deferred tax asset $90,000; net non-current deferred tax liability 110,000