Eight independent situations are described below. Each involves future deductible amounts and/or future taxable amounts:

	($ in millions)
	Temporary Differences Reported First on:
	The Income Statement							The Tax Return
	Revenue			Expense				Revenue		Expense
1.				$23
2.	$23
3.								$23
4.										$23
5.	18			23
6.				23				18
7.	18			23						13
8.	18			23				8		13

Required: For each situation, determine taxable income, assuming pretax accounting income is $130 million. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)