Whitehill Chemicals has two operating divisions. Its Formulation Division in the United States mixes, processes, and tests basic chemicals, and $-$hips them to Ireland, where the company's Commercial Division uses the chemicals to produce and sell various products. Operaw..y expenses amount to $$28\mathrm{.}0$ million in the U$.$S$.$ and $$80\mathrm{.}0$ million in Ireland exclusive of the costs of any goods transferred from the U$.$S$.$ Revenues in Ireland are $$215$ million.

If the chemicals were purchased from one of the company's Irish mixing divisions, the costs would be $$41\mathrm{.}0$ million. However, if it had been purchased from an independent U$.$S$.$ supplier, the cost would be $$54\mathrm{.}0$ million. The marginal income tax rate is $20$ percent in the U$.$S$.$ and $12$ percent in Ireland.

Required:

What is the company's total tax liability to both jurisdictions for each of the two alternative transfer pricing scenarios $$41\mathrm{.}0$ million and $$54\mathrm{.}0$ million$)?$

Note: Enter your answers in dollars and not in millions of dollars.

Answer is complete but not entirely correct.

$\backslash$table$[[,$Transfer price$],[,,,54\mathrm{.}0$ million$],[$Total tax liability,$$,16,15$