The following is an excerpt from a disclosure note from the 2016 annual report of Kaufman Chemicals, Inc.:

COMPREHENSIVE INCOME (LOSS)
The components of comprehensive income, net of tax, are as follows (in millions):
Years Ended December 31	2016			2015			2014
Net income	$	845		$	675		$	530
Other comprehensive income:
Change in net unrealized gains on investments, net of tax of $17, ($15), and $15 in 2016, 2015, and 2014, respectively		28			(22	)		25
Other		(2	)		(2	)		1
Total comprehensive income	$	871		$	651		$	556

Kaufman reports accumulated other comprehensive income in its balance sheet as a component of shareholders' equity as follows:

	($ in millions)
	2016			2015
Shareholders equity:
Common stock		325			325
Additional paid-in capital		8,070			8,070
Retained earnings		7,150			6,594
Accumulated other comprehensive income		96			70
Total shareholders equity	$	15,641		$	15,059

Required:

4.	From the information provided, determine how Kaufman calculated the $96 million accumulated other comprehensive income in 2016.