Ayres Services acquired an asset for $$120$ million in $2018.$ The asset is depreciated for financial reporting purposes over four years on a straight$-$line basis $($no residual value$).$ For tax purposes the asset$$s cost is depreciated by MACRS. The enacted tax rate is $40\%.$ Amounts for pretax accounting income, depreciation, and taxable income in $2018,2019,2020,$ and $2021$ are as follows:

$$

$($$ in millions$)2018201920202021$Pretax accounting income$$430$$$450$$$465$$$500$Depreciation on the income statement$30\mathrm{.}030\mathrm{.}030\mathrm{.}030\mathrm{.}0$Depreciation on the tax return$(35\mathrm{.}0)(43\mathrm{.}0)(25\mathrm{.}0)(17\mathrm{.}0)$Taxable income$$425$$$437$$$470$$$513$

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