Owl Vision Corporation (OVC) is a North Carolina corporation engaged in the manufacture and sale of contact lenses and other optical equipment. The company handles its export sales through sales branches in Belgium and Singapore. The average tax book value of OVCs assets for the year was $230 million, of which $184 million generated U.S. source income and $46 million generated foreign source income. The average fair market value of OVCs assets was $276 million, of which $207 million generated U.S. source income and $69 million generated foreign source income. OVCs total interest expense was $23 million. (Enter your answers in millions.)

a. What amount of the interest expense will be apportioned to foreign source income under the tax book value method? (Round your final answer to 1 decimal place.)

interest expense

b. What amount of the interest expense will be apportioned to foreign source income under the fair market value method? (Do not round intermediate calculations. Round your final answer to 2 decimal places.)

interest expense