Firm ABC has expected free cash flows of $$100$ every year in perpetuity. It's cost of equity is $8\%$ and it pays an interest rate of $4\%$ on its debt. ABC maintains a debt$-$toequity $(\frac{D}{E})$ ratio of $0\mathrm{.}5.$ The tax rate is $37\mathrm{.}5\%.$ What is the value of ABC $\text{'}$s tax shield?