At the beginning of 2022, KPD Inc has depreciable assets with a financial accounting book value of $100 million and a tax basis of $80 million. At the end of 2022, KPD's depreciable assets have a financial accounting book value of $90 million and a tax basis of $74 million KPD calculated tax payable of $10 million for 2022, and its tax rate is 25%. Based on only that information, KPD's tax expense for 2022 is