The following is from the 2024 annual report of Kaufman Chemicals, Incorporated:

Statements of Comprehensive Income	Years Ended December 31
	2024	2023	2022
Net income	$ 845	$ 675	$ 530
Other comprehensive income:
Change in net unrealized gains on AFS investments, net of tax of $17, ($15), and $15 in 2024, 2023, and 2022, 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)	2024	2023
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:

3. From the information provided, determine how Kaufman calculated the $96 million accumulated other comprehensive income in 2024.

Note: Negative amount should be indicated by a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).