Ayres Services acquired an asset for $80 million in 2021. 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 2021. The enacted tax rate is 25%. Amounts for pretax accounting income, depreciation, and taxable income in 2021, 2022, 2023, and 2024 are as follows:

			($ in millions)
	2021	2022	2023	2024
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)
	$270	$370	$385	$420

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