Other Comprehensive Income and Accumulated Other Comprehensive Income

The following is from the 2024 annual report of Ravens Chemicals, Incorporated:

Statements of Comprehensive Income	Years Ended December 31
2024	2023	2022
Net income	$ 856	$ 766	$ 594
Other comprehensive income:
Change in net unrealized gains on AFS investments, net of tax of $22, ($14), and $15 in 2024, 2023, and 2022, respectively	54	(16)	9
Other	(20)	(10)	15
Total comprehensive income	$ 888	$ 744	$ 618

Kaufman reports accumulated other comprehensive income in its balance sheet as a component of shareholders' equity as follows:

($ in millions)	2024	2023
Shareholders equity:
Common stock	$ 355	$ 355
Additional paid-in capital	8,567	8,567
Retained earnings	6,544	5,988
Accumulated other comprehensive income	107	75
Total shareholders equity	$15,573	$14,985

Required: Show how Pluto calculated the $107 million accumulated other comprehensive income in 2024.