Humffray Farms Ltd has $61 million in permanent debt outstanding. The firm will pay interest only on this debt. Humffray Farms Ltd's marginal tax rate is expected to be 35.0% for the foreseeable future. A) Suppose Humffray Farms Ltd pays interest of 8.0% per year on its debt. What is its annual interest tax shield? The annual tax shield is $ million. (Round to 2 decimal places.) B) What is the present value of the interest tax shield, assuming its risk is the same as the loan? The present value of the interest tax shield is $ million. (Round to 2 decimal places.)