KT$$ Enterprises, a U$.$S$.$ importminus$$export $$trading$,$ is considering its international tax situation. Currently$$ KT$\text{'}$s U$.$S$.$ tax rate is$35\%.$ KT has significant operations in both Japan and Ireland. In$$ Japan, the current exchange rate is yen$118\mathrm{.}4/$$ and earnings in Japan are taxed at$41\%.$ In Ireland the current exchange rate is $$$$1\mathrm{.}27/$euro$$ and earnings in Ireland are taxed at$12\mathrm{.}5\%.$ KT$\text{'}$s profits, which are fully and immediately$$ repatriated, and foreign taxes paid for the current year are shown here$($in millions$)$:

After the Japanese taxes are$$ paid, the amount of the earnings before interest and after taxes in dollars from the Japanese operations is closest to$\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

$$$$29\mathrm{.}5$ million

B$.$

$$$$50\mathrm{.}0$ million

C$.$

$$$$5\mathrm{.}1$ million

D$.$

$$$$20\mathrm{.}5$ million