I need help with part B, the answers in red are wrong.

Suppose that Sudbury Mechanical Drifters is proposing to invest $11.9 million in a new factory. It can depreciate this investment straight-line over 10 years. The tax rate is 40%, and the discount rate is 10%. a. What is the present value of Sudbury's depreciation tax shields? (Enter your answers in millions rounded to 1 decimal place.) Answer is complete and correct. Straight-line Schedule Straight-line, 10-year Tax Shields at 40% TC PV (Tax Shields) at 10% Year Year Year Year Year Year Year Year Year Year Total 1 2 3 4 5 6 7 8 9 10 $ 1.2 $ 1.2 $ 1.2 $ 1.2$ 1.2 $ 1.2 $ 1.2 $ 1.2$ 1.2 $ 1.2$ 11.9 $ 0.5$ 0.5 $ 0.5 $ 0.5 $ 0.5 $ 0.5 $ 0.5 $ 0.5 $ 0.5 $ 0.5$ 4.8 $ 0.4 $ 0.4 0.4 $ 0.3 $ 0.3 0.3 $ 0.2 $ 0.2$ 0.2 $ 0.2 $ 2.9 b. Suppose that the government allows companies to use double-declining-balance depreciation with the option to switch at any point to straight-line. Now what is the present value of the depreciation tax shields? (Enter your answers in millions rounded to 1 decimal place.) b. Suppose that the government allows companies to use double-declining-balance depreciation with the option to switch at any point to straight-line. Now what is the present value of the depreciation tax shields? (Enter your answers in millions rounded to 1 decimal place.) Answer is complete but not entirely correct. Double decline Schedule Year 7 Year 8 Year 9 Year 10 Total Year Year Year Year Year Year 1 2 3 4 5 6 $ 11.9 $ 9.5$ 7.6$ 6.1 $ 4.9 $ 3.9 $ 2.4 $ 1.9 $ 1.5 $ 1.2 $ 1.0 $ 0.8 Start of Year Book Value Depreciation Tax Shields at 40% TC $ 3.1$ 2.5 X $ 2.0 X $ 1.6 X $ 53.1 X 0.8 $ 0.5 X $ 0.4 X $ 1.4 X $ 10.6 X $ 0.3 $ 0.3 $ 0.3 $ 0.3 $ 4.2 X 0.2 $ 0.1 $ 0.1 $ 0.1 $ 3.0 X $ 1.0 $ 0.8 $ 0.6 $ 0.5 $ 0.4 $ 0.3 PV (Tax Shields) at 10% $ 0.9 $ 0.6 $ 0.5 $ 0.3 $ 0.2 $ 0.2 c. What would be the present value of the tax shield if the government allowed Sudbury to write-off the factory immediately? (Enter your answer in millions rounded to 1 decimal place.) Answer is complete and correct. Percent value of depreciation tax shields $ 4.8