Ayres Services acquired an asset for $$208$ 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:

Required:

For December $31$ of each year, determine $($a$)$ the cumulative temporary book$-$tax difierence for the depreciable asset and $($b$)$ the balance to be reported in the deferred tax liability account.