Ayres Services acquired an asset for $$208$ million in $2024.$ The asset is depreciated for financial reporting purposes over four years on a straight$-$line basis $($no residual value$).$ For tax purposes the asset$$s cost is depreciated by MACRS. The enacted tax rate is $25\%.$ Amounts for pretax accounting income, depreciation, and taxable income in $2024,2025,2026,$ and $2027$ are as follows:

$($$ in millions$)2024202520262027$Pretax accounting income$ $410$$ $430$$ $445$$ $480$Depreciation on the income statement$52525252$Depreciation on the tax return$(65)(89)(31)(23)$Taxable income$ $397$$ $393$$ $466$$ $509$

Required:

For December $31$ of each year, determine $($a$)$ the cumulative temporary book$-$tax difference for the depreciable asset and $($b$)$ the balance to be reported in the deferred tax liability account.