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Case 1: SCI Tech, an IT company, has earned excess cash from its years of operations. The management is considering to acquire a new firm. They have identied two viable options. The first one is a pharmaceutical business, which historically earned 15% return on investment and also has 100,000,000 of tax benefits, which can be utilized by an acquiring firm. The other one is a software company with equal return on investment, but there is no tax advantage in acquiring the business. Which ofthe two is a better choice for the company? Explain your