Select the best answer for the question.

$9.$ On May $1,$ Rat Race Co$.$ agreed to sell the assets of its Footwear Division to Mikes Inc. for $$80$ million. The sale was completed on December $31,2023.$ The following additional facts pertain to the transaction:

The Footwear Division qualifies as a component of the entity according to GAAP regarding discontinued operations.

The book value of Footwear's assets totaled $$48$ million on the date of the sale.

Footwear's operating income was a pretax loss of $$10$ million in $2023.$

Rat Race's income tax rate is $40\%.$

Rat Race Co$.$ would report income from discontinued operations of on its $2023$ income statement.

A$.$ $$13\mathrm{.}2$ million.

B$.$ $$22$ million.

C$.$ $$9\mathrm{.}2$ million.

D$.$ $$26$ million.