21. Company ABC, Inc.'s financial statements show operating profit before interest and tax of $500,000, net income of $325,000, provision for income taxes of $90,000 and net nonoperating expense before tax of $100,000. Assume Mattel's statutory tax rate is 40%. What is the Company's tax shield? 22. The balance sheet of Company ABC shows net operating profit margin (NOPM) of 3.1%, net operating asset turnover (NOAT) of 4.39, return on equity of 3.5%, and adjusted return on assets of 2.2%. What is the company's nonoperating return?