Ayres Services acquired an asset for $184 million in 2024. The asset is depreciated for financial reporting purposes over four years on a straight-line basis (no residual value). For tax purposes the assets cost is depreciated by MACRS. The enacted tax rate is 25%. Amounts for pretax accounting income, depreciation, and taxable income in 2024, 2025, 2026, and 2027 are as follows: ($ in millions) 2024 2025 2026 2027 Pretax accounting income $ 395 $ 415 $ 430 $ 465 Depreciation on the income statement 46 46 46 46 Depreciation on the tax return (62) (74) (28) (20) Taxable income $ 379 $ 387 $ 448 $ 491 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 report