On January 1, 2021, Roberts Company purchased major pieces of manufacturing equipment for a total of $90 million. Roberts uses straight-line depreciation for financial statement reporting and deducted 100% of the equipment's cost for income tax reporting in 2021 At December 31, 2023, the book value of the equipment was $75 million. At December 31,2024 , the book value of the equipment was $70 million. There were no other temporary differences and no permanent differences. Pretax accounting income for 2024 was $110 million. Assume an income tax rate of 20%, the amount of current income tax expenses reported on 2024 income statement would be: 524 misison 521 mition $23 mittion $22 million