On Septembor $17,2024,$ Zihech, Incorpormed, entered into an ogreement to sel one of is divisions that qualfies as a component of the entity accord ng to generaly accepted accounting principies. By December $31\mathrm{.}2024,$ the company's fiscal yoar$-$pend, the diver on had not yer been sold, but was considered held for sale. The net far value for walue minus cases to set$)$ of the dimision's assets at the end of ahe year wss $$15$ milian. The precax hcome from cperatons of the dwislon during $2024$ wes $$9$ milion. Pretax ncome fram continuing operations for the year totaled $$18$ milian. The incomo tax rate $525\%.$ Zitsch reported net income for the yeer of $$72$ milinn.

Required:

Determine the book value of the division's assots on Decembor $31,2024$

Note: Enter your enswer in whole dollers and nat in millions. For exnmple, $$4,000,000$ rather than $$4.$

Bock value of difsisns assets