Smith Industries reported a deferred tax liability of $$8$ million for the year ended December $31,2021,$ related to a temporary difference of $$32$ million. The tax rate was $25\%.$ The temporary difference is expected to reverse in $2023,$ at which time the deferred tax liability will become payable. There are no other temporary differences in $2021-2023.$ Assume a new tax law is enacted in $2022$ that causes the tax rate to change from $25\%$ to $15\%$ beginning in $2023.($The rate remains $25\%$ for $2022$ taxes.$)$ Taxable income in $2022$ is $$42$ million. Income tax expense in $2022$ for Smith would be:

a$)$ $$13\mathrm{.}7$ million.

b$)$$$10\mathrm{.}5$ million.

c$)$ $$7\mathrm{.}3$ million.

d$)$ $$2\mathrm{.}5$ million.