Avalon Company has no permanent or temporary differences and pays no state income tax. Avalon reported taxable income of $$60,000$ in $20$X$1,$ its first year of operations. Assume the tax rate was $30\%$ in $20$X$1$ and $40\%$ in $20$X$2$ and all future years. Avalon reports a taxable loss in $20$X$2$ of $$90,000.$ If applicable, assume that no valuation allowance is necessary. If Avalon elects to carry back its operating loss to $20$X$1,$ it should report which of the following for $20$X$2?$

A Current tax benefit of $$18,000$ and deferred tax benefit of $$12,000$B Current tax benefit of $$24,000$ and deferred tax benefit of $$12,000$C Current tax benefit of $$18,000$ and no deferred tax benefitD Current tax benefit of $$24,000$ and no deferred tax benefit