At December $31,2024,$ ?Moonlight Bay Resorts had the following deferred income tax items:

Deferred tax asset of $$102$ ?million related to a current liability

Deferred tax asset of $$60$ ?million related to a noncurrent liability

Deferred tax liability of $$168$ ?million related to a noncurrent asset

Deferred tax liability of $$120$ ?million related to a current asset

In its balance sheet dated December $31,2024,$ ?Moonlight Bay should report a:

noncurrent deferred tax asset of $$108$ ?million and a non$-$current deferred tax liability of $$81$ ?million.

noncurrent deferred tax liability of $$42$ ?million.

noncurrent deferred tax asset of $$162$ ?million and a non$-$current deferred tax liability of $$288$ ?million.

noncurrent deferred tax liability of $$126$ ?million.