Ayres Services acquired an asset for $80 million in 2024 . The asset is depreciated for financial reporting purposes over four years on a straight-line basis (no residual value). For tax purposes the asset's cost is depreciated by MACRS. The enacted tax rate is 25%. Amounts for pretax accounting income, depreciation, and taxable income in 2024, 2025, 2026, and 2027 are as follows: ($ in miltions) 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 (25) (33) (15) (7) Taxable incone $325 $337 $370 $413 For December 31 of each year, determine (a) the cumulative temporary book-tax difference for the depreciable asset and (b)