During the current year, Beaver Company had pretax accounting income of $$40$ million. Beaver's only remporary difference for the year was rent received for the following year in the amount of $$12$ million. Beaver's taxable income for the year would be:

a$)$ $$60$ million

b$)$ $$52$ million

c$)$ $$40$ million

d$)$ $$28$ million