For 2016, Manchester Corporation recorded the following deferred tax assets and liabilities:

Current deferred tax assets $ 502,000

Current deferred tax liabilities (-602,400 )

Noncurrent deferred tax assets 803,200

Noncurrent deferred tax liabilities (-2,000,800 )

Net deferred tax liabilities $ (-1,298,000 )

The current deferred tax accounts and the noncurrent deferred tax liabilities result from temporary differences that relate to the company's U.S. operations. The noncurrent deferred tax asset relates to the company's German operations. Manchester wants to minimize the number of deferred tax accounts it reports on the balance sheet. What is the minimum number of deferred tax accounts Manchester can report on its balance sheet and what are the names and dollar amounts in each account, assuming Manchester early adopts ASU 2015-17?