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.				$35
2.	$35
3.								$35
4.										$35
5.	30			35
6.				35				30
7.	30			35						25
8.	30			35				20		25

Required: For each situation, determine taxable income, assuming pretax accounting income is $250 million. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)