Reporting Deferred Income Taxes (Supplement B) The annual report for Starbucks contains the following information (in millions):

Income Taxes

The provision for income taxes consisted of the following (in millions):

2008

2007

2006

Current income taxes

$255.10

$423.20

$402.40

Deferred Taxes

111.1

39.5

77.6

Total

$144.00

$383.70

$324.80

Required:

1. Determine whether tax expense is higher or lower than taxes payable for each year.

2. Is the deferred tax liability reported on the 2008 balance sheet $111.1 million? Explain.