Ayres Services acquired an asset for $$136$ million in $2024.$ The asset is depreciated for financial reporting purposes over four years on

a straight$-$line basis $($no residual value$).$ For tax purposes the asset's cost is depreciated by MACRS. The enacted tax rate is $25\%.$

Amounts for pretax accounting income, depreciation, and taxable income in $2024,2025,2026,$ and $2027$ are as follows:

Required:

For December $31$ of each year, determine $($a$)$ the cumulative temporary book$-$tax difference for the depreciable asset and $($b$)$ the

balance to be reported in the deferred tax liability account.

Note: Leave no cell blank, enter $"0"$ wherever applicable. Enter your answers in millions rounded to $2$ decimal places $($i$.$e$.,$

$5,500,000$ should be entered as $5\mathrm{.}50).$