On Septeinber 17, 2021. Zitech, Inc, entered into an agreement to sell one of its divisions that qualtfes as a component of the entiy accoiding to generaly accepted accounting principles. By December 31 2021, the company's fiscal year and, the division had nor yet been sold, but was considered held for sale. The net falr value (falt value minus costs to sell of the divsion's assets at the end of the year was $15 million, The pretax income fiom coerations of the division during 2021 was $3 million. Pretax income from continulto Required: Determine the book value of the divisions assets on December 3t,202t (Enter your answer in whole dolliars not in millions)