The following information relates to Franklin Freightways for its first year of operations $($data in millions of dollars$)$:

Pretax accounting income:

Pretax accounting income included:

Overweight fines $($not deductible for tax purposes$)$

Depreciation expense

Depreciation in the tax return

The applicable tax rate is $25\%.$ There are no other temporary or permanent differences.

Which of the following must Franklin Freightways disclose related to the income tax expense reported in the income statement $($$ in millions$)?$

Multiple Choice

Only the current portion of tax expense of $$100$

Only the total tax expense of $$125$

Both the current portion of the tax expense of $$64$ and the deferred portion of the tax expense of $$25$

None of these answer choices are correct.