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The following information relates to Fairview Freightways for its first year of operations (data in millions of dollars): Pretax accounting income: $192 Pretax accounting income included: 8 Overweight fines (not deductible for tax purposes) Depreciation expense Depreciation in the tax return 70 120 The applicable tax rate is 25%. There are no other temporary or permanent differences. Fairview's net income ( in millions) is: (Do not add dollar sign; do not add comma by yourself to your amount; round the answer to the whole number)