For the current year ($ in millions), Nonsensical Corp. had $80 in pretax accounting income.This included bad debts expense of $6 and $20 in depreciation expense. Two million of bad debts were written off, and MACRS depreciation amounted to $35. In the absence of other temporary or permanent differences, what was Nonsensical's income tax expense in the current year, assuming a tax rate of 40%?

a.$43.6 million.

b. $4.4 million.

c. $27.6 million.

d. $32.0 million.