Suppose a firm plans to take on $372.64 in debt in order to finance a large project. The firm will take on the debt at time zero and pay off the debt over five years and the interest rate is 3.52% per year. For simplicity, assume that interest is calculated once per year using the previous year's outstanding balance. If the tax rate is 27.30% and the discount rate is 7.66%, what is the present value of the tax shield the firm gets from this debt? Round to the nearest penny.