Here are book- and market-value balance sheets of the United Frypan Company (figures in $ millions): Book-Value Balance Sheet Net working capital $ 35 Debt $ 55 Long-term assets 65 Equity 45 $ 100 $ 100 Market-Value Balance Sheet Net working capital $ 35 Debt $ 55 Long-term assets 170 Equity 150 $ 205 $ 205 Assume that MMs theory holds except for taxes. There is no growth, and the $55 of debt is expected to be permanent. Assume a 21% corporate tax rate. How much of the firm's value is accounted for by the debt-generated tax shield? Note: Enter your answer in million rounded to 2 decimal places. What is United Frypans after-tax WACC if rDebt = 7.7% and rEquity = 15.3%? Note: Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places. Now suppose that Congress passes a law that eliminates the deductibility of interest for tax purposes after a grace period of 5 years. What will be the new value of the firm, other things equal? Assume an 7.7% borrowing rate.