(This exercise is a variation of E 46-4, modified to have the asset fully depreciated in the year of purchase.) Ayres Services acquired an asset for $80 million in 2021. The asset is depreciated for financial reporting purposes over four years on a straight- line basis (no residual value). Ayers deducted 100% of the asset's cost for income tax reporting in 2021. The enacted tax rate is 25%. Amounts for pretax accounting income depreciation, and taxable income in 2021, 2002, 2003, and 2024 are as follows: (5 in millions 2021 2022 2023 2024 $365 $100 30 Pretax accounting income $330 $350 Depreciation on the income statement 20 20 Depreciation on the tax return (80) (0) Taxable income 82 STO 20 (0) $385 $420 Required: For December 31 of each year, determine the temporary book-tax difference for the depreciable asset and (b) the balance to be reported in the deferred tax liability account Troch