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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

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 $ 856 $ 686 $ 541
Other comprehensive income:
Change in net unrealized gains on AFS investments, net of tax of $18, ($16), and $16 in 2024, 2023, and 2022, respectively 30 (24) 26
Other (3) (2) 2
Total comprehensive income $ 883 $ 660 $ 569

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 $ 330 $ 330
Additional paid-in capital 8,171 8,171
Retained earnings 7,251 6,695
Accumulated other comprehensive income 99 72
Total shareholders equity $ 15,851 $ 15,268

Required:

3. From the information provided, determine how Kaufman calculated the $99 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).

($ in millions)

Accumulated other comprehensive income, 2024

$99

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