On January $1,2021,$ Ameen Company purchased major pieces of manufacturing equipment for a total of $\backslash (\backslash$$ $36\backslash )$ million. Ameen uses straight$-$line depreciation for financial statement reporting and deducted $100\backslash \%$ of the equipment's cost for income tax reporting in $2021.$ At December $31,2023,$ the book value of the equipment was $\backslash (\backslash$$ $30\backslash )$ million. At December $31,2024,$ the book value of the equipment was $\backslash (\backslash$$ $28\backslash )$ million. There were no other temporary differences and no permanent differences. Pretax accounting income for $2024$ was $\backslash (\backslash$$ $50\backslash )$ million. Required: $1.$ Prepare the appropriate journal entry to record Ameen's $2024$ income taxes. Assume an income tax rate of $\backslash (25\backslash \%\backslash ).2.$ What is Ameen's $2024$ net income?