Suppose that Kellogg Company plans to launch a new line of high-fiber, gluten-free breakfast pastries. The heavy advertising expenses associated with the new product launch will generate operating losses of $20 million next year for the product. Kellogg expects to earn pretax income of $460 million from operations other than the new pastries next year. If Kellogg pays a 25% tax rate on its pretax income, what will it owe in taxes next year without the new pastry product? What will it owe with the new product?