Ayres Services acquired an asset for $100 million in 2018. The asset is depreciated for financial reporting purposes over four years on a straight-line basis (no residual value). For tax purposes the assets cost is depreciated by MACRS. The enacted tax rate is 40%. Amounts for pretax accounting income, depreciation, and taxable income in 2018, 2019, 2020, and 2021 are as follows:

	($ in millions)
	2018				2019				2020				2021
Pretax accounting income	$	380			$	400			$	415			$	450
Depreciation on the income statement		25.0				25.0				25.0				25.0
Depreciation on the tax return		(30.0	)			(38.0	)			(20.0	)			(12.0	)
Taxable income	$	375			$	387			$	420			$	463

Required: Determine (a) the temporary booktax difference for the depreciable asset and (b) the balance to be reported in the deferred tax liability account. (Leave no cell blank, enter "0" wherever applicable. Show all amounts as positive amounts. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)