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 $$16$ million. The pretax income from operations of the division during $2024$ was $$6$ million. Pretax income from continuing operations for the year totaled $$19$ million. The income tax rate is $25\%.$ Ziltech reported net income for the year of $$9\mathrm{.}0$ million.

Required:

Determine the book value of the division's assets on December $31,2024.$