The following is an excerpt from a disclosure note from the 2016 annual report of Kaufman Chemicals, Inc.:

COMPREHENSIVE INCOME (LOSS)
The components of comprehensive income, net of tax, are as follows (in millions):
Years Ended December 31	2016			2015			2014
Net income	$	845		$	675		$	530
Other comprehensive income:
Change in net unrealized gains on investments, net of tax of $17, ($15), and $15 in 2016, 2015, and 2014, respectively		28			(22	)		25
Other		(2	)		(2	)		1
Total comprehensive income	$	871		$	651		$	556

Kaufman reports accumulated other comprehensive income in its balance sheet as a component of shareholders' equity as follows:

	($ in millions)
	2016			2015
Shareholders equity:
Common stock		325			325
Additional paid-in capital		8,070			8,070
Retained earnings		7,150			6,594
Accumulated other comprehensive income		96			70
Total shareholders equity	$	15,641		$	15,059

Required:

4.

From the information provided, determine how Kaufman calculated the $96 million accumulated other comprehensive income in 2016. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) accumulated other comprehensive income, 2015? change in net unrealized gains on investments? change in order? accumulated other comprehensive income, 2015?