Amaco Industries needs to raise $29.15M for a new investment project. If the firm issues one-year debt, it may haveto pay an interest rate of 7.58 %, although Amaco managers believe that 5.65 % would be a fair rate given the level of risk. If the firm issues equity, they believe the equity may be underpriced by 10.43 %. What should be the undervaluation of equity to match the cost of debt?