For the Current Year ($ in Millions), Centipede Corp

For the current year ($ in millions) , Centipede Corp. had $80 in pretax accounting income. This included bad debt expense of $6 based on the allowance method, and $20 in depreciation expense. Two million in receivables were written off as uncollectible, and MACRS depreciation amounted to $35. In the absence of other temporary or permanent differences, what was Centipede's income tax payable currently, assuming a tax rate of 40%?

A) 19.6 million.
B) 25.2 million.
C) 27.6 million.
D) 29.2 million.