Four independent situations are described below. Each involves future deductible amounts and$/$or future taxable amounts produced by temporary differences:

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$($$ in thousands$)$Situation$1234$Taxable income$$104$$$236$$$236$$$320$Future deductible amounts$162020$Future taxable amounts$161648$Balance$($s$)$ at beginning of the year:$$Deferred tax asset$2144$Deferred tax liability$82$

The enacted tax rate is $25\%.$

Required:

For each situation, determine the following: $($Enter your answers in thousands rounded to one decimal place $($i$.$e$.1,200$ should be entered as $1\mathrm{.}2).$ Negative amounts should be indicated by a minus sign. Leave no cell blank, enter $"0"$ wherever applicable.$)$

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$($$ in millions$)2021202220232024$Pretax accounting income$$375$$$395$$$410$$$445$Depreciation on the income statement$38383838$Depreciation on the tax return$(58)(54)(24)(16)$Taxable income$$355$$$379$$$424$$$467$

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. $($Leave no cell blank, enter $"0"$ wherever applicable. Enter your answers in millions rounded to $2$ decimal place $($i$.$e$.,5,500,000$ should be entered as $5\mathrm{.}50).)$