Eight independent situations are described below. Each involves future deductible amounts and/or future taxable amounts:

	($ in millions)
	Temporary Differences Reported First on:
	The Income Statement							The Tax Return
	Revenue			Expense				Revenue		Expense
1.				$36
2.	$36
3.								$36
4.										$36
5.	31			36
6.				36				31
7.	31			36						26
8.	31			36				21		26

Required: For each situation, determine taxable income, assuming pretax accounting income is $260 million. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)