On January $1,2013,$ Ameen Company purchased a building for $$36$ million. Ameen uses straight$-$line depreciation for financial statement reporting and MACRS for income tax reporting. At December $31,2017,$ the book value of the building was $$30$ million and its tax basis was $$20$ million. At December $31,2018,$ the book value of the building was $$28$ million and its tax basis was $$13$ million. There were no other temporary differences and no permanent differences. Pretax accounting income for $2018$ was $$45$ million.

Prepare the appropriate journal entry with the calculations to record Ameen's $2018$ income taxes. Assume an income tax rate of $40\%.$

What is Ameen's $2018$ net income? Why?