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 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: 02019 \begin{tabular}{lrrrr} & \multicolumn{5}{c}{ (\$ in millions) } \\ \cline { 2 - 6 } & 2024 & 2025 & 2026 & 2027 \\ Pretax accounting incone & $395 & $415 & $430 & $465 \\ Depreciation on the income statement & 46 & 46 & 46 & 46 \\ Depreciation on the tax return & (62) & (74) & (28) & (20) \\ \hline Taxable income & $379 & $387 & $448 & $491 \\ \hline \end{tabular} 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 "O" wherever applicable. Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50). \begin{tabular}{|l|l|l|l|l|l|} \hline & Beginning of 2024 & End of 2024 & End of 2025 & End of 2026 & End of 2027 \\ \hline Cumulative Temporary Difference & & & & & \\ \hline Deferred Tax Liability & & & & & \\ \hline \end{tabular}