4. Dow Chemical recorded pretax restructuring charges of $689 million in 2009. The charges consisted of asset write-downs of $454 million, costs associated with exit or disposal activities of $66 million, and employee severance costs of $169 million. The company paid $72 million cash to settle these restructuring charges during the year (2009). At year end, the restructuring accrual associated with these charges was: A) $689 million B) $617 million C) $163 million D) $ 97 million E) There is not enough information to determine the amount