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| At the most recent year-end, a company’s appropriately recognized noncurrent deferred income tax asset exceeded a current deferred income tax liability. Which of the following should be reported in the company’s most recent year-end balance sheet? A. The deferred income tax asset as a current asset. B. The excess of the deferred income tax asset over the deferred income tax liability as a noncurrent asset. C. The deferred income tax asset as a noncurrent asset. D. The excess of the deferred income tax asset over the deferred income tax liability as a current asset. |