Acme Storage has a market capitalization of $$227$ million and debt outstanding of $$255$ million. Acme plans to maintain this same debt$-$equity ratio in the future. The firm pays an interest of $8\mathrm{.}7\%$ on its debt and has a corporate tax rate of $30\%.$

a$.$ If Acme's free cash flow is expected to be $$38\mathrm{.}56$ million next year and is expected to grow at a rate of $3\%$ per year, what is Acme's WACC?

b$.$ What is the value of Acme's interest tax shield