Ayres Services acquired an asset for $114 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 asset's 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: (S in millions) 2016 2017 2018 2019 28.5 28.5 28.5 28.5 Pretax accounting income Depreciation on the income statement Depreciation on the tax return $415 435 450 485 (33.5) (415) 23.5) 15.5) Taxable income $ 410 $422 $ 455 498 Required Determine (a) the temporary book-tax 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).) Beginning of 2016 End of 2016 End of 2017 End of 2018 End of 2019 Temporary Difference Deferred Tax Liability