Insure Corporation reported a net operating loss of $23 million for financial reporting and tax purposes. Taxable income last year and the previous year, respectively, was $24 million and $19 million. The enacted tax rate each year is 25%. Assume that Insure qualifies to carry back an NOL to two prior taxable years, using the earliest year first. The amount of Income tax refund receivable reported at the end of this year would be: $0 $5.75 million $6 million $10.75 million