At December 31, 2021. Vermont Industries reported three temporary differences between accounting and taxable income. Vermont had $25,000 of future deductible amounts resulting from accrued warranty liabilities. Vermont offers customers a one year Warranty on its products. Vermont had $55,000 in future taxable amounts associated with depreciation on property and equipment , and $ 15,000 in future taxable amounts associated with prepaid expenses that expire in 2022. No temporary differences existed at December 31 , 2020. The income tax rate is 40 %. Vermont would report the following amount(s) related to deferred taxes on its year end December 31, 2021 balance sheet: A) $18,000 net noncurrent deferred tax liability. B ) $ 4,000 current deferred tax asset and $ 22,000 noncurrent deferred tax liability. C)$ 10,000 noncurrent deferred tax asset and $ 8, 000 noncurrent deferred tax liability . D) $ 4,000 noncurrent deferred tax asset and $22.000 noncurrent deferred tax liability