The following information is for James Industries' first year of operations. Amounts are in millions of dollars.

$\backslash$table$[[,$Year $2023,2024,\backslash$table$[[$Future Tax$],[2025]],\backslash$table$[[$Amounts$],[2026]],2027,\backslash$table$[[$Future$],[$Amounts Total$]]],[$Accounting income,$$140,,,,,],[$Temporary difference:,,,,,,$],[$Advance rent payment,$(44),$$$11\mathrm{.}00,$$$11\mathrm{.}00,$$$11\mathrm{.}00,$$$11\mathrm{.}00,$$$44\mathrm{.}00$