if corporate tax rate is $=0\mathrm{.}4,$ personal tax rate on equity income$=\mathrm{.}1,$ and personal tax rate on debt income $=\mathrm{.}12,$ what is the tax advantage of a rupee of debt?

$38\mathrm{.}64$ paise

$39\mathrm{.}64$ paise

$40\mathrm{.}64$ paise

$41\mathrm{.}64$ paise