Which of the following statements correctly summarizes how deferred tax items are reported on the financial statements? All DTAs are netted against all DTLs, and the resulting net DTA (or net DTL) is reported as a current asset (or liability). DTAs and DTLs are split into current and non-current portions. Then current and non-current DTAs and DTLs are separately netted against each other. The resulting current net TA (or net DTL) is reported as current asset (or liability), and the resulting non-current net DTA (or net DTL) is reported as non-current asset (or liability). O DAs are split into current and non-current portions and reported in the corresponding assets categories, and DTLs are split into current and non-current portions and reported in the corresponding liabilities categories. O All DTAs are netted against all DTLs, and the resulting net DTA (or net DTL) is reported as a non-current asset (or liability). Total DTAs are reported as non-current assets, and total DTLs are reported as non-current liabilities