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:

A. $102 million

B. $268 million

C. $181.2 million

D. $195 million

E. $211 million