First Bank has some question as to the tax-free nature of $9 million of its municipal bond portfolio. This amount is excluded from First Banks taxable income of $65 million. Management has determined that there is a 65% chance that the tax-free status of this interest cant withstand scrutiny of taxing authorities.

Assuming a 40% tax rate, what amount of income tax expense should the bank report? (Enter your answer in million. Round your answer to 1 decimal place.)