On September $17,2021,$ Ziltech, Inc, entered into an agreement to sell one of its divisions that qualifies as a component of the entity according to generally accepted accounting principles. By December $31,2021,$ the company's fiscal year$-$end, the division had not yet been soid, but was considered held for sale. The net fair value $($fair value minus costs to sell$)$ of the division's assets at the end of the year was $$12$ million. The pretax income from operations of the division during $2021$ was $$2$ million. Pretax income from continuing operations for the year totaled $$15$ milion. The irscome tax rate $1525\%.$ Ziltech reported net income for the year of $$8\mathrm{.}4$ million.

Required:

Determine the book value of the division's assets on December $31,2021.($Enter your answer in whole dollars not in million$5.)$

Book value of division's assets