Ayres Services acquired an asset for $$32$ million in $2024.$ The asset is depreciated for financial reporting purposes over four

years on a straight$-$line basis $($no residual value$).$ Ayers deducted $100\%$ of the asset's cost for income tax reporting in $2024.$ 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 difference for the depreciable asset and $($b$)$ the

balance to be reported in the deferred tax liability account.

Note: Leave no cell blank, enter $"0"$ wherever applicable. Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered

as $10).$