The information that follows pertains to Richards Refrigeration, Inc.:

a$.$ At December $31,2021,$ temporary differences existed between the financial statement book values and the tax bases of the following:

$\backslash$table$[[,($$ in millions$)],[,\backslash$table$[[$Book$],[$Value$]],\backslash$table$[[$Tax$],[$Basis$]],\backslash$table$[[$Future Taxable$],[($Deductible$)],[$Amount$]]],[$Buildings and equipment $($net of accumulated depreciation$),$$$160,$$$110,$$$50$

need help will all $2$ questions