On December 31, DePaul Corporation had the following cumulative temporary differences associated with its operations: 1. Estimated warranty expense, $96 million temporary difference: expense recorded in the year of the sale; tax-deductible when pald (one-year warranty) 2. Depreciation expense, \$176 milion temporary difference: straight-line in the income statement: MACRS on the tax return. 3. Income from installment sales of properties, $160 million temporary difference: income recorded in the year of the sale; taxable when received equally over the next five years. 4. Rent revenue collected in advance, $96 million temporary difference; taxable in the year collected; recorded as income when the performance obligation is satisfied in the following yeat. Required: Assuming DePaul will show a single noncurrent net amount in its December 31 balance sheet, Indicate that amount and whether it is a net deferred tax asset or liability. The tax rate is 25%. Note: Enter your answer in millions (i.e., 10,000,000 should be entered as 10)