Assets CurrentassetsNetplant,property,andequipmentTotalassets$38,000,000$101,000,000$139,000,000 Liabilities and Equity AccountspayableAccrualsCurrentliabilitiesLong-termdebt(40,000bonds,$1,000parvalue)TotalliabilitiesCommonstock(10,000,000shares)RetainedearningsTotalshareholdersequityTotalliabilitiesandshareholdersequity$10,000,000$9,000,000$19,000,000$40,000,000$59,000,000$30,000,000$50,000,000$80,000,000$139,000,000 market has had an average annual return of 14.00% during the past 5 years. The firm's tax rate is 25%. What is the best estimate of the after-tax cost of debt