Bank Windhoek issued 12% debenture N$200 000, face value of the debenture is N$100. Compute cost of debenture and separate the tax adjustment of each case: 1.1. Issued at par, tax rate is 20% (5). 1.2. Issued at 10% premium, tax rate is 30% (5). 1.3. Issued at 10% discount, tax rate is 40%. (5). 1.4. Provide justifications for the answers (5).