Carlson Co. has a value of $80 million. Baker is otherwise identical to Carlson Co., but has $32 million in debt. Suppose that both firms are growing at a rate of 7%, the corporate tax rate is 36%, the cost of debt is 8%, and Carlson's cost of equity is 9% (assume r_sU is the appropriate discount rate for the tax shield). Use the Modigliani and Miller theory extension for growth to complete the following table