Jameson reported a deferred tax liability of $9 million for the year ended December 31, 2022, related to a temporary difference of $36 million. The tax rate was 25%. The temporary difference is expected to reverse in 2023 at which time the deferred tax liability will become payable. There are no other temporary differences in 2021-2023. Assume a new tax law is enacted in 2022 that causes the tax rate change from 25% to 15% beginning in 2023. The rate remains 25% for 2022 taxes. Taxable income in 2022 is $40 million. Income tax expense in 2022 for Jameson would be:

1. 10 million

2. 13.6 million

3. 8.6 million

4. 6.4 million