Sunrise, Inc., is trying to determine the cost of debt. The firm has a debt issue outstanding with $23$ years to maturity that is quoted at $96$ percent of face value. The issue makes semiannual payments and has an embedded cost of $5$ percent annually. What is the company$$s pretax cost of debt? If the tax rate is $21$ percent, what is the after$-$tax cost of debt? show all steps in Excel