The first year of operations for Grayton Company is 2022. Given this information for 2022: No other permanent or temporary differences exist. The litigation item will be paid in 2023. 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 12/31/22 balance sheet. Select one: a. A noncurrent liability of $30,000 b. A current asset of $60,000 and a noncurrent liability of $90,000 c. A noncurrent asset of $60,000 and a noncurrent liability of $90,000