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In recent years, Haverhill Corporation has averaged net income of $10 million per year on net sales of $100 million per year It currently has no long-term debt, but is considering a debt issue of $75 million. The interest rate on the debt would be 5 percent. Haverhill currently faces an effective tax rate of 45 percent. What would be Haverhill's annual interest tax shield if it goes through with the debt issuance