Arndt Ltd reported the following for $2025$ and $2026($$ in millions$)$:

a$.$ Expenses each year include $$35$ million from a two$-$year casualty insurance policy purchased in $2025$ for $$70$ million.

The cost is tax$-$deductible in $2025.$

b$.$ Expenses include $$5$ million non$-$deductible insurance premiums each year for life insurance on key executives.

c$.$ Arndt sells one$-$year subscriptions to a weekly journal. Subscription sales collected and taxable in $2025$ and $2026$ were

$$33$ million and $$35$ million, respectively. Subscriptions included in $2025$ and $2026$ financial reporting revenues were

$$25$ million $($ $$10$ million collected in $2024$ but not earned until $2025)$ and $$33$ million, respectively. $($Hint: View this as

two temporary differences$-$one reversing in $2025$; one originating in $2025.)$

d$.$ Expenses in $2025$ included a $$12$ million unrealized loss from reducing investments $($classified as trading securities$)$ to

fair value. The investments were sold in $2026.$ Gains or losses are reported in the tax returns in the year when the

securities are sold.

e$.$ During $2024,$ accounting income included an estimated loss of $$8$ million from having accrued a loss prevision. The

loss was paid in $2025$ at which time it is tax deductible.

f$.$ At January $1,2025,$ Arndt had a deferred tax asset of $$3\mathrm{.}6$ million and no deferred tax liability.

Show how any $2025$ deferred tax amounts should be classified and reported on the $2025$ statement of financial position. $($Enter

your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).)$