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, 2015, the book value of the building was $30 million and its tax basis was $20 million. At December 31, 2016, 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 2016 was $45 million. The tax rate is 40%. The journal entry to account for the temporary difference will include Multiple Choice Debit Income Tax Expense $16 Million Credit DTL $2 Million Debit DTA $2 Million Crorit DTA 2 Millinn