Indicate the proper deferred tax amount$($s$)$ to appear on the $12/31/23$ balance sheet: a$.$ A noncurrent liability of $$90$ b$.$ A noncurrent liability of $$60$ c$.$ A noncurrent asset of $$30$ and a noncurrent liability of $$60$ d$.$ A current liability of $$30$ and a noncurrent liability of $$60$ e$.$ A noncurrent asset of $$60$ and a noncurrent liability of $$30$