Which of the following statements is correct?

A.	Deferred tax assets/liabilities are always classified as current on the balance sheet.
B.	Deferred tax assets are classified based on their expected reversal dates.
C.	Deferred tax assets/liabilities are classified as noncurrent on the balance sheet.
D.	The classification of deferred tax assets/liabilities depends on whether the related asset is current or noncurrent.