Ayres Services acquired an asset for $112 million in 2016. 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 2016, 2017, 2018, and 2019 are as follows:

	($ in millions)
	2016			2017			2018			2019
Pretax accounting income	$	410		$	430		$	445		$	480
Depreciation on the income statement		28.0			28.0			28.0			28.0
Depreciation on the tax return		(33.0	)		(41.0	)		(23.0	)		(15.0	)
Taxable income	$	405		$	417		$	450		$	493

Required:

Determine (a) the temporary booktax difference for the depreciable asset and (b) the balance to be reported in the deferred tax liability account. (Negative amounts should be indicated by a minus sign. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)