A firm currently has $ 100 million in debt outstanding with a 10% interest rate. The terms of the loan require the firm to repay $25 million of the debt outstanding each year. The firm's marginal corporate tax rate is 40% and that the interest tax shields have the same risk as the loan. The present value of the interest tax shield from this debt is closest to: A. $8.3 million. B. $10.0 million. C. $25.0 million. D. None of the above