The correct answer is listed at the bottom. Can someone please explain how to get this answer?

The first year of operations for Grayton Company is 2015. Given this information for 2015: Pretax book income Estimated litigation expense $800,000 200,000 100,000 100.000 Excess of tax over book depreciation Interest Income on municipal bonds No other permanent or temporary differences exist. The litigation item will be paid in 2016. The depreciation will reverse evenly over the next three years. Tax rate is 30%. Future net income is probable. Indicate the proper deferred tax amounts to appear on the 12/31/15 balance sheet. Select one: a. A noncurrent liability of $30,000 X b. A current asset of $60,000 and a noncurrent liability of $90,000 OC. A noncurrent asset of $60,000 and a noncurrent liability of $90,000 d. A current liability of $30,000 and a noncurrent liability of $20.000 e. A noncurrent asset $30,000 The correct answer is: A noncurrent asset $30,000