Steven McDowell Co. establishes a $136 million liability at the end of 2025 for the estimated site-cleanup costs at two of its manufacturing facilities. All related closing costs will be paid and deducted on the tax return in 2026 . Also, at the end of 2025 , the company has $68 million of temporary differences due to excess depreciation for tax purposes, $9.52 million of which will reverse in 2026. The enacted tax rate for all years is 20%, and the company pays taxes of $43.52 million on $217.60 million of taxable income in 2025 . McDowell expects to have taxable income in 2026. (a) Your answer is incorrect. Determine the deferred taxes to be reported at the end of 2025. (Enter amounts in millions rounded to 2 decimal ploces, es 15.75.) Deferred tax assets Deferred tax liabilities