Differences between pretax accounting income and taxable income were as follows during 2021: ($ in millions) Pretax accounting income $ 360 Permanent difference (30 ) 330 Temporary difference (22 )...

Differences between pretax accounting income and taxable income were as follows during 2021:

The cumulative temporary difference as of the end of 2021 is $64 million (also the future taxable amount). The enacted tax rate is 25%. What is the deferred tax asset or liability to be reported in the balance sheet?