Pretax accounting income for the year ended December 31, 2021, was $50 million for American CAR Company (ACC). CC's taxable income was $60 million. This was a result of differences between straight-line depreciation for financial reporting purposes and accelerated depreciation for tax purposes. The enacted tax rate is 20%. What amount should AC report as the current portion of income tax expense for 2021?

O $12 million.

O $20 million.

O $10 million.

O $2 million.