Suppose a project financed via an issue of debt requires five annual interest payments of $ 22 $22 million each year. If the tax rate is 35 35% and the cost of debt is 9 9%, what is the value of the interest rate tax shield? A. $ 35.9 $35.9 million B. $ 59.9 $59.9 million C. $ 30.0 $30.0 million D. $ 24.0 $24.0 million