On December 31, 2010, Alton, Inc., reported a current deferred tax liability of $140,000 and a noncurrent deferred tax asset of $40,000. At the end of 2011, Alton reported a current deferred tax liability of $100,000, and a noncurrent deferred tax liability of $44,000. The deferred tax expense for 2011 is a. $144,000. b. $44,000. c. $36,000. d. $4,000