Cullumber Co. at the end of 2017, its first year of operations, prepared a reconciliation between pretax financial income and taxable income as follows:

Pretax financial income	$1560000
Estimated litigation expense	3350000
Installment sales	(2160000)
Taxable income	$2750000

The estimated litigation expense of $3350000 will be deductible in 2019 when it is expected to be paid. The gross profit from the installment sales will be realized in the amount of $1080000 in each of the next two years. The estimated liability for litigation is classified as noncurrent and the installment accounts receivable are classified as $1080000 current and $1080000 noncurrent. The income tax rate is 30% for all years. The deferred tax asset to be recognized is

A.$1005000 current.

B $1005000 noncurrent.

C. $0.

D. $1653000 current.