In its first year of operations, year $2022,$ Livermore Corporation reported pretax accounting income of $$400$ million for the current year. Depreciation reported in the tax return in excess of depreciation in the income statement was $$30$ million. The excess tax will reverse itself evenly over the next three years, i$.$e$.,10$ million in $2023,2024$ and $2025$ respectively. The enact tax rate is $25\%$ for year $2022,30\%$ for year $2023,$ and $35\%$ for year $2024$ and after. At the end of year $2022,$ the deferred tax liability related to the excess depreciation will be:

a$)$ $$10\mathrm{.}5$ million.

b$)$ $$10$ million.

c$)$ $$9$ million.

d$)$ $$7\mathrm{.}5$ million.