value 0.00 points Ayres Services acquired an asset for $102 million in 2016. The asset is depreciated for financial reporting purposes over four years on a straight-line basis (no residual value). For tax purposes the asset's cost is depreciated by MACRS. The enacted tax rate is 40%. Amounts for pretax accounting income, depreciation and taxable income in 2016, 2017, 2018, and 2019 are as follows (S in millions) 2016 2017 2018 2019 Pretax accounting income Depreciation on the income statement Depreciation on the tax return $ 385 $ 405 $ 420 25.5 455 25.5 25.5 25.5 (30.5) (38.5) (20.5) 12.5) Taxable income $ 380 $ 392 425 468 Required Determine (a) the temporary book-tax difference for the depreciable asset and (b) the balance to be reported in the deferred tax liability account. (Negative amounts should be indicated by a minus sign Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Beginning of 2016 End of 2016 End of 2017 End of 2018 End of 2019 Temporary Difference Deferred Tax Liability