On September $17,2024,$ Ziltech, Incorporated, 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 $31,2024,$ the company$$s fiscal year$-$end, the division had not yet been sold, but was considered held for sale. The net fair value $($fair value minus costs to sell$)$ of the division$$s assets at the end of the year was $$11$ million. The pretax income from operations of the division during $2024$ was $$4$ million. Pretax income from continuing operations for the year totaled $$14$ million. The income tax rate is $25\%.$ Ziltech reported net income for the year of $$7\mathrm{.}2$ million. Determine the book value of the divisions assets on December $31$st$,2024.$ NOTE: THE ANSWER IS $$19,400,000,$ I JUST NEED TO BE SHOWN HOW TO GET THERE