• In 2021, Heartfin Farms reported a pretax accounting loss of $196 million.
• During the year, the company paid a fee of $4 million due to a fine from the Food and Drug Administration.
• The company accrued an expense for estimated paid future absences of $30 million relating to the companys employee vacation program. The amounts owed will be paid equally over the next two years ($15 million in 2022 and $15 million in 2023).
• The enacted tax rate is 25%.
• There were no temporary differences at the beginning of the year and none originating in 2021 other than those described above.
• In the prior two years, Hinton Farms reported taxable income of $64 million in 2020 and $88 million in 2019.

What is Heartfin Farms' net operating loss carryforward in 2021?

A.	$10 million
B.	$162 million
C.	$30 million
D.	$152 million