Suppose a firm plans to take on $540.00 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 5.46% per year. For simplicity, assume that interest is calculated once per year using the previous year's outstanding balance. If the tax rate is 28.66% and the discount rate is 7.31%, what is the present value of the tax shield the firm gets from this debt? Round to the nearest penny.