The following is from the 2021 annual report of Kaufman Chemicals, Inc.:

Statements of Comprehensive Income	Years Ended December 31
	2021				2020				2019
Net income	$	977			$	807			$	662
Other comprehensive income:
Change in net unrealized gains on AFS investments, net of tax of $30, ($18), and $20 in 2021, 2020, and 2019, respectively		42				(26	)			26
Other		(4	)			(2	)			2
Total comprehensive income	$	1,015			$	779			$	690

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

	($ in millions)
	2021			2020
Shareholders equity:
Common stock		390			390
Additional paid-in capital		9,282			9,282
Retained earnings		8,362			7,806
Accumulated other comprehensive income		132			94
Total shareholders equity	$	18,166		$	17,572

Required: 4. From the information provided, determine how Kaufman calculated the $132 million accumulated other comprehensive income in 2021.