The following information relates to Franklin Freightways for its first year of operations $($data in millions of dollars$)$:

Pretax accounting income: $ $299$

Pretax accounting income included:

Overweight fines $($not deductible for tax purposes$)5$

Depreciation expense $80$

Depreciation in the tax return $160$

The applicable tax rate is $25\%.$ There are no other temporary or permanent differences.

Which of the following must Franklin Freightways disclose related to the income tax expense reported in the income statement $($$ in millions$)?$