1.Company Ahas established a re-invoicing and cash center (the "Center"). The Center has inter-companyreceivable and payable relationships at zero interest rates. Company Bborrowed $5 million (tax rate 20%) and Company Clent $5 million (tax rate 30%). The outside borrowing rate is 4% and the lending rate is 3%. What is the impact in savings to the total company via the Center arrangement and these transactions? (5 marks)