Ayres Services acquired an asset for $98million in 2018 . The asset is depreciated for financial reporting purposes over four years on a straight-fine basis (no residual value), For tax purposes the asset's cost is depreciated by MACRS. The enacted tax rate is 40%. Amounts for pretax accounting income, depreciation, and taxable income in 2018, 2019, 2020, and 2021 are as follows: Required: Determine (a) the temporary book-tax difference for the depreciable asset and (b) the balance to be reported in the deferred tax llability account. (Leave no cell blank, enter " O " wherever opplicable. Show all omounts as positive amounts. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)