$2)$ Silver Inc. had $$100$ million in taxable income for the current year. Silver also had an increase in deferred tax assets of $$5$ million and a decrease in deferred tax liabilities of $$3$ million. The company is subject to a tax rate of $25\%.$ The total income tax expense for the year was:

a$)$ $$33$ million.

b$)$ $$27$ million.

c$)$ $$23$ million.

d$)$ $$17$ million.