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.			$27
2.	$27
3.						$27
4.								$27
5.	22		27
6.			27			22
7.	22		27					17
8.	22		27			12		17

Required: For each situation, determine taxable income assuming pretax accounting income is $170 million. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)