Consider the following income statement for Company A. (all figures in $ Millions): Year Total sales Cost of goods sold Selling, general & admin expenses Depreciation Operating income Other income EBIT Interest expense Earnings before tax Taxes (32%) Net income 2006 72,664 54,678 14,026 1,518 2,442 0 2,442 612 1,830 586 1,244 The interest rate tax shield for Company A in 2004 is closest to: $196 million $232 million $904 million $214 million 2005 67,721 50,568 14,629 1,507 1,016 0 1,016 668 348 111 237 2004 64,549 47,564 13,890 1,451 1,644 0 1,644 725 919 294 625