23. Anns average income tax rate is 20%, and her marginal income tax rate is 25%. Her property tax bill for 2015 was $12,000 and her total interest payment on her mortgage was $7958. Based on this information, what is Anns total income tax shield (i.e. how much is Ann saving on her income taxes, in dollars)? State your answer as a number rounded to two decimal points (e.g. if you get $4500.876, write 4500.88)

21. Asaf is considering refinancing his mortgage. He has 260 months left on his current loan at 5% interest and his current principal balance is $612234. The new rate available to him is 3.5%. However, to refinance, he would have to pay 1 point and $15,000 in closing costs. What are the total closing costs that Asaf would have to pay to get the new loan? State your answer as a positive number rounded to two decimal points (e.g. if the answer is $2345.123, write 2345.12)