b. Suppose that the government allows companies to use double-declining-balance depreciation with the option to switch at any point to straight-line. Now what is the present value of the depreciation tax shields? (Enter your answers in millions rounded to 1 decimal place.) Double decline Schedule Year 1 Year 2 Year 3 Year 5 Year 4 Year 6 Year 7 Year 8 Year 9 Year 10 Total Start of Year Book Value Depreciation Tax Shields at 40 % Tc PV (Tax Shields) at 12 % c. What would be the present value of the tax shield if the government allowed Sudbury to write-off the factory immediately? (Enter your answer in millions rounded to 1 decimal place.) Percent value of depreciation tax shields