I got the answer 39.53 but it is not right. Can anyone help me with it?

Your rm currently has $52 million in debt outstanding with a 9% interest rate. The terms of the loan require it to repay $13 million of the balance each year. Suppose the marginal corporate lax rate is 40%, and that the interest tax shields have the same risk as the loan. What is the present value of the interest tax shields from this debt? The present value of the interest tax shields is $ 39.53 million. (Round to two decimal places.)