Assume that a valuation allowance of $100 million is recorded as of December 31, 2018 ($150 million deferred tax asset (DTA) less $50 million reversing deferred ta (DTLs)). Further assume that during 2018, the Company recognized a loss of $50 million in accumulated other comprehensive income (AOCI) related to a pension adjustment from a loss in investment value. The Company's effective tax rate, without the recognition of a valuation allowance, is 21 percent. Part 2 Required: 6. Calculate the tax effect on the loss of $50 million recognized in AOCI in 2018