Differences between pretax accounting income and taxable income were as follows during 2021: Pretax accounting income Permanent difference ($ in millions) $340 (28) 312 (20) $ 292 Temporary difference Taxable income The cumulative temporary difference as of the end of 2021 is $56 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).) million