Ayres Services acquired an asset for $$80$ 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:

$($$ in millions$)$

$2024202520262027$

Pretax accounting income $ $420$ $ $440$ $ $455$ $ $490$

Depreciation on the income statement $20202020$

Depreciation on the tax return $(80)(0)(0)(0)$

Taxable income $ $360$ $ $460$ $ $475$ $ $510$

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.