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:

$\backslash$table$[[,$ in millions$)],[,2024,2025,2026,2027,],[$Pretax accounting income,$$330,$$$350,$$$365,$$$400,],[$Depreciation on the income statement,$20,20,20,20,],[$Depreciation on the tax return,$(80),(0),(0),(0),],[$Taxable income,$$270,$$$370,$$$385,$$$420,]]$

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 opplicable. Enter your answers in millions $($i$.$e$.,5,500,000$ should be entered as $5\mathrm{.}5).$

$\backslash$table$[[,$Beginning of $2024,$End of $2024,$End of $2025,$End of $2026,$End of $2027$