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	$	988		$	818		$	673
Other comprehensive income:
Change in net unrealized gains on investments, net of tax of $31, ($19), and $21 in 2016, 2015, and 2014, respectively		44			(27	)		28
Other		(2	)		(3	)		2
Total comprehensive income	$	1,030		$	788		$	703

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		395			395
Additional paid-in capital		9,383			9,383
Retained earnings		8,463			7,907
Accumulated other comprehensive income		138			96
Total shareholders equity	$	18,379		$	17,781

Required:

4.	From the information provided, determine how Kaufman calculated the $138 million accumulated other comprehensive income in 2016. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)