Question 3 (3.3 points) Big Tech Corporation recorded pretax restructuring charges of $981.8 million during the year. The charges consisted of asset write-downs of $647 million, costs associated with exit or disposal activities of $94 million, and employee severance costs of $240.8 million. The company paid $103 million cash to settle these restructuring charges during the year. At year end, the restructuring accrual associated with these charges was: A