Pretax financial statement income for the year ended December 31, 2021, was $25 million for Scott Pen Company. Scotts taxable income was $30 million. This was a result of differences between depreciation for financial reporting purposes and tax purposes. The enacted tax rate is 30% for 2021 and 40% thereafter. What amount should Scott report as the current portion of income tax expense for 2021?

A. 9 million

B. 7 million

C. 10 million

D. 7.5 million