In $2021,$ HD Services had reported a deferred tax asset of $$90$ million with no valuation allowance. At December $31,2022,$ the account balances of HD showed a deferred tax asset of $$100$ million before assessing the need for a valuation allowance and income taxes payable of $$80$ million. HD determined that it was more likely than not that $20\%$ of the deferred tax asset ultimately would NOT be realized. HD made no estimated tax payments during $2022.$ What amount should HD report as income tax expense in its $2022$ income statement?

a$)$ $$80$ million.

b$)$ $$85$ million.

c$)$ $$90$ million.

d$)$ $$100$ million.