At Dec 31, 2016, the account balance of Dowling, Inc. showed income taxes payable of $38 million and a current deferred tax asset of $60 million before assessing the need for a valuation allowance. The previous year Dowling had reported a current deferred tax asset of $45 million with no valuation allowance. Dowling made no estimated tax payments during 2016. What amount should Dowling report total income tax expense in its 2016 income statement?