Gama Services acquired an asset for $100 million in 2018. The asset is depreciated for financial reporting purposes over four years on a straight-line basis (no residual value). For tax purposes the assets cost is depreciated by MACRS, i.e., $33 million in 2018, $44 million in 2019, $15 million in 2020 and $8 million in 2021. The enacted tax rate is 25%. The amount of book-tax difference for the depreciable asset and balance to be reported in the deferred tax liability account in 2018 should be: