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C is corrent.  Per ASC Topic 740, deferred tax liabilities and assets should be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting.  ASC Topic 740 also requires the netting of current deferred tax liabilities and assets, and noncurrent deferred tax liabilities and assets.  Therefore, Bren should report a noncurrent deferred tax liability of $12,000 and a current deferred tax asset of $8,000, as indicated below.

	Related to current item	Related to noncurrent item
Deferred tax liability		$(15,000)
Deferred tax asset		3,000
Deferred tax asset	$8,000
Net DT asset (liability)	$8,000	$(12,000)

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A is incorrect. Per ASC Topic 740, deferred tax liabilities and assets should be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting.  ASC Topic 740 also requires the netting of current deferred tax liabilities and assets, and noncurrent deferred tax liabilities and assets.  Therefore, Bren should report a noncurrent deferred tax liability of $12,000 and a current deferred tax asset of $8,000 .
B is incorrect. Per ASC Topic 740, deferred tax liabilities and assets should be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting.  ASC Topic 740 also requires the netting of current deferred tax liabilities and assets, and noncurrent deferred tax liabilities and assets.  Therefore, Bren should report a noncurrent deferred tax liability of $12,000 and a current deferred tax asset of $8,000 .
D is incorrect. Per ASC Topic 740, deferred tax liabilities and assets should be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting.  ASC Topic 740 also requires the netting of current deferred tax liabilities and assets, and noncurrent deferred tax liabilities and assets.  Therefore, Bren should report a noncurrent deferred tax liability of $12,000 and a current deferred tax asset of $8,000 .