b$.$ A deferred income tax liability due to a single temporary difference. The only difference between CPS Transportation's taxable income and pretax accounting income is depreclation on a machine acquired on January $1,2023,$ for $$500,000.$ The machine's estimated useful life is five years, with no salvage value. Depreclation is computed using the straight$-$line method for financlal reporting purposes and the MACRS method for tax purposes. Depreclation expense for tax and financlal reporting purposes for $2024$ through $2027$ is as follows:

$\backslash$table$[[$Yeal$,\backslash$table$[[$MACRS$],[$Depreciacion$]],\backslash$table$[[$Straight$-1$line$],[$Depreciation$]],$Difference$],[2024,$$$160,000,$$$100,000,$$$60,090$