POX Ltd has operating assets with a value of R$800$m$.$ The company is considering borrowing R$200$m to expand its investment in operating assets. The interest rate is $8\%.$ This is a permanent source of loan finance. The corporate tax rate is $28\%.$ The company's weighted average cost of capital is $10\%.$ What is the value of the tax shield arising from borrowing R$200$m$?$

A$.$ R$70\mathrm{.}0$m

B$.$ R$4\mathrm{.}48$m

C$.$ R$56\mathrm{.}0$m

D$.$ R$16\mathrm{.}0$m

E$.$ R$44\mathrm{.}8$m