Danus Corporation purchased major pleces of manufacturing equipment on January 1,2020 for a total of \$44 million. Janus uses straight-line depreciation for financial statement reporting and MACRS for income tax reporting. At December 31, 2022, the book value of the equipment was $38 miltion and its tax basis was $28 million. At December 31,2023 , the book value of the equipment was $36 million and its tax basis was $21 million. There were no other temporary differences and no permanent differences. Pretax accounting ncome for 2023 was $45 million. Required: 1. Prepore the appropriate journal entry to record Janus's 2023 income taxes. Assume an income tax rate of 25%. 2. What is Janus's 2023 after-tax net income? Complete this question by entering your answers in the tabs below. What is Ameen's 2021 net income? (Enter your answers in millions rounded to 2 decimal place (l.e., 10,000,000 should be entered as 10.001 )