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Ayres Services acquired an asset for $ 1 5 2 million in 2 0 2 4 . The asset is depreciated for financial reporting purposes

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Ayres Services acquired an asset for $152 million in 2024. The asset is depreciated for financial reporting purposes over four years on a straight-line basis (no residual value). For tax purposes the asset's cost is depreciated by MACRS. The enacted tax rate is 25%. Amounts for pretax accounting income, depreciation, and taxable income in 2024,2025,2026, and 2027 are as follows:
\table[[,($ in millions)],[,2024,2025,2026,2027,],[Pretax accounting income,$375,$395,$410,$445,],[Depreciation on the income statement,38,38,38,38,],[Depreciation on the tax return,(58),(54),(24),(16),],[,$355,$379,$424,$467,]]
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 5.50).
\table[[,Beginning of 2024,End of 2024,End of 2025,End of 2026,End of 2027
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