Differences between pretax accounting income and taxable income for Ayers Services were as follows during 2022:

($ in millions)

Pretax accounting income $ 510

Permanent difference (45 )

465

Temporary difference (37 )

Taxable income $ 428

The cumulative temporary difference as of the end of 2022 is $124 million (also the future taxable amount). The enacted tax rate is 25%. What is the deferred tax asset or liability to be reported in the balance sheet? (Enter your answer in millions (i.e., 10,000,000 should be entered as 10).)