Qantas Airlines has $92 million of perpetual debt outstanding with a cost of 9%. So far, Qantas's tax rate has been 30%. Recently the tax rate has been revised and the new tax rate is 35%. What will be the likely immediate value change of Qantas? Select one: a. $4.60 million b. $32.20 million O c. -$4.60 million d. $51.11 million