is not 9 or 7.5

Pretax financial statement income for the year ended December 31, 2021, was $25 million for Scott Pen Company. Scott's taxable income was $30 million. This was a result of differences between depreciation for financial reporting purposes and tax purposes The enacted tax rate is 30% for 2021 and 40% thereafter. What amount should Scott report as the current portion of income tax expense for 2021? $7 million $10 million $9 million $7.5 million