At the most recent year-end, a company had a deferred income tax liability arising from accelerated depreciation that exceeded a deferred income tax asset relating to rent received in advance which is expected to reverse in the next year. Which of the following should be reported in the company’s most recent year-end balance sheet?

a. The excess of the deferred income tax liability over the deferred income tax asset as a noncurrent liability.

b. The excess of the deferred income tax liability over the deferred income tax asset as a current liability.

c. The deferred income tax liability as a noncurrent liability.

d. The deferred income tax liability as a current liability.