In 2015, HD had reported a deferred tax asset of $50 million with no valuation allowance. At December 31, 2016, the account balances of HD Services showed a deferred tax asset of $70 million before assessing the need for a valuation allowance and income taxes payable of $51 million. HD determined that it was more likely than not that 30% of the deferred tax asset ultimately would not be realized. HD made no estimated tax payments during 2016. What amount should HD report as income tax expense in its 2016 income statement?