Consider the following income statement for Kroger Inc. (all figures in $ Millions): Year 2006 2005 2004 Total Sales 60,553 56,434 53,791 Cost of goods sold 45,565 42,140 39,637 Selling, general & admin expenses 11,688 12,191 11,575 Depreciation 1265 1256 1209 Operating Income 2035 847 1370 Other Income 0 0 0 EBIT 2035 847 1370 Interest expense 510 557 604 Earnings before tax 1525 290 766 Taxes 457.5 87 229.8 Net Income 1067.5 203 536.2 The interest rate tax shield for Kroger in 2004 is closest to: Select one: O A. $268 million O B. $211 million O C. $195 million O D. $181.2 million O E. $102 million