For the current year ($ in millions), Centipede Corp. had $90 in pretax accounting income. This included warranty expense of $8 and $19 in depreciation expense. 7 million of warranty costs were incurred, and MACRS depreciation amounted to $42. In the absence of other temporary or permanent differences, what was Centipede's income tax payable currently, assuming a tax rate of 40%?

a)	18.6 Million
b)	24.0 Million
c)	27.2 Million
d)	32.8 Million