At age 34.5, you deposited $50,000 into an SPDA yielding 9.5% pretax. Ten years later, to finance the purchase of a second home, you require a mortgage exceeding the cash-out value of your SPDA. As an alternative to liquidating your SPDA, you can borrow funds at an annual interest rate of 11%, tax deductible, for 15 years. Assume the interest and principal are all paid at the end of the loan period. Your current tax rate is 30%, and you expect it to remain at that level. How much better or worse off, after tax, will you be at age 59.5 if you invade your SPDA today (and incur the 10% excise tax) to reduce the size of the required mortgage?