The following Information relates to Franklin Freightways for its first year of operations (data in millions of dollars): Pretax accounting income: $210 Pretax accounting income included: Overweight fines (not deductible for tax purposes) Depreciation expense Depreciation in the tax return using MACRS: The applicable tax rate is 37% There are no other temporary or permanent differences. Franklin's taxable income ($ in millions) is Multiple Choice $43. $106 $167 4 63 106 Multiple Choice $43. O $106. $167. $171