Johan and group issued $150008\%$ debenture of BD $100$ each on $1$st April $2019.$ The Cost of issue was BD$.60000.$ The company tax rate is $45\%.$ Determine the Cost of debenture $($before aswell as after tax$)$ if they were issued at A$)$ PAR B$)$ Premium$8\%$ C$)$Discount of $10\%$