9.4 ICU Window, Inc., is trying to determine its cost of debt. The firm has a debt issue outstanding with seven years to maturity that is quoted at 110 percent of face value. The issue makes semiannual payments and has coupon rate of 8 percent annually. a. (5 points) What is ICU's pretax cost of debt? (The YTM on the debt is either 6.22% or 8.22%) b. (5 points) If the tax rate is 38 percent, what is the after-tax cost of debt