In preparing its current year-end financial statements, Green Corp. must determine the proper accounting treatment of a $180,000 loss carryforward available to offset future taxable income. There are no temporary differences. The applicable current and future income tax rate is 30%. Available evidence is not conclusive as to the future existence of sufficient taxable income to provide for the future realization of the tax benefit of the $180,000 loss carryforward. However, based on the available evidence, Guss believes that it is more likely than not the future taxable income will be available to provide for the future realization of $100,000 of this loss carryforward. In it current-year statement of financial condition, Guss should recognize what amounts?

A. DTA $0 Valuation Allowance $0

B. DTA $30,000 Valuation Allowance $0

C. DTA $54,000 Valuation Allowance $24,000

D. DTA $54,000 Valuation Allowance $30,000