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A is corrent. Proper classification of deferred assets and liabilities involves two steps. First, deferred tax assets or liabilities must be classified as current or noncurrent for presentation on the balance sheet. Second, the current assets and liabilities should be netted to give a single current asset or liability and the same would be done for the noncurrent items. Thus, the current deferred tax liability and the current deferred tax asset should be netted in this case, and the noncurrent deferred tax liability would be disclosed separately.
B is incorrect. Proper classification of deferred assets and liabilities involves two steps. First, deferred tax assets or liabilities must be classified as current or noncurrent for presentation on the balance sheet. Second, the current assets and liabilities should be netted to give a single current asset or liability and the same would be done for the noncurrent items. Thus, the current deferred tax liability and the current deferred tax asset should be netted in this case, and the noncurrent deferred tax liability would be disclosed separately. 
B is incorrect. Proper classification of deferred assets and liabilities involves two steps. First, deferred tax assets or liabilities must be classified as current or noncurrent for presentation on the balance sheet. Second, the current assets and liabilities should be netted to give a single current asset or liability and the same would be done for the noncurrent items. Thus, the current deferred tax liability and the current deferred tax asset should be netted in this case, and the noncurrent deferred tax liability would be disclosed separately. 
D is incorrect. Proper classification of deferred assets and liabilities involves two steps. First, deferred tax assets or liabilities must be classified as current or noncurrent for presentation on the balance sheet. Second, the current assets and liabilities should be netted to give a single current asset or liability and the same would be done for the noncurrent items. Thus, the current deferred tax liability and the current deferred tax asset should be netted in this case, and the noncurrent deferred tax liability would be disclosed separately.