The inventories disclosure note in the 2024 financial statements for Savers Market included the following (\$ in millions): "During fiscal 2024, 2023 and 2022, inventory quantities in certain LIFO layers were reduced. These reductions resulted in a liquidation of LIFO inventory quantities carried at lower costs prevailing in prior years as compared with the cost of fiscal 2024,2023 and 2022 purchases. As a result, cost of goods sold decreased by $20,$12 and $15 in fiscal 2024, 2023 and 2022, respectively. All inventories are stated at the lower of cost or current market values. Cost for inventories at the majority of our operations is determined on a last-in, first-out ("LIFO") basis." Required: a. The disclosure note indicates an inventory liquidation during 2024, 2023, and 2022. By how much did net income in 2024 increase due to the liquidation? Assume an income tax of 40%. b. What additional income tax payments did the 2024 liquidation cost Savers Market? Note: Enter your answers in millions rounded to one decimal place (i.e., 5,500,000 should be entered as 5.5)