Corning$-$Howell reported taxable income in $2021$ of $$164$ million. At December $31,2021,$ the reported amount of some assets and liabilities in the financial statements differed from their tax bases as indicated below:

$\backslash$table$[[,\backslash$table$[[$Carrying$],[$Amount$]],$Tax Basis$],[\{$

$\backslash$table$[[$Assets$],[$Current$]]\}],[],[$Net accounts receivable,$$52$ million,$$56$ million$],[$Prepaid insurance,$64$ million,$0,0$