Ayres Services acquired an asset for $$80$ million in $2024.$ The asset is depreciated for financial reporting purposes over four years on a straight$-$line basis $($no residual value$).$ For tax purposes the assets cost is depreciated by MACRS. The enacted tax rate is $25\%.$ Amounts for pretax accounting income, depreciation, and taxable income in $2024,2025,2026,$ and $2027$ are as follows: $($$ in millions$)2024202520262027$Pretax accounting income$ $330$$ $350$$ $365$$ $400$Depreciation on the income statement$20202020$Depreciation on the tax return$(25)(33)(15)(7)$Taxable income$ $325$$ $337$$ $370$$ $413$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 rounded to $2$ decimal places $($i$.$e$.,5,500,000$ should be entered as $5\mathrm{.}50).$