Co. reported a deferred tax liability of $25.2 million for the year ended December 31, 2015, related to a temporary difference of $63 million. The tax rate was 40%. The temporary difference is expected to reverse in 2017 at which time the deferred tax liability will become payable. There are no other temporary differences in 2015-2017. Assume a new tax law is enacted in 2016 that causes the tax rate to change from 40% to 30% beginning in 2017. (The rate remains 40% for 2016 taxes.) Taxable income in 2016 is $93 million. Determine the effect of the change and prepare the appropriate journal entry to record B's income tax expense in 2016. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)