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Firm A borrowed a 4 year, nonamortizing loan at a cost of 6%. Firm paid total flotation cost of $9,000 at the time of borrowi The flotation cost will be amortized over 4 year. Corporate tax rate is 36%. What is the annual flotation cost tax shield? Firm A borrowed a 4 year, nonamortizing loan at a cost of 6%. Firm paid total flotation cost of $9,000 at the time of borrowi The flotation cost will be amortized over 4 year. Corporate tax rate is 36%. What is the annual flotation cost tax shield