The following information relates to Franklin Freightways for its first year of operations (data in millions of dollars): Pretax accounting income: $210 Pretax accounting income included: Overweight fines (not deductible for tax purposes) 4 Depreciation expense 63 Depreciation in the tax return using MACRS: 106 The applicable tax rate is 25%. There are no other temporary or permanent differences. Franklin's taxable income ($ in millions) is: $106. O $171. O $43. $167