Suppose a project financed via an issue of debt requires five annual interest payments of $$10$ million each year. If the tax rate is $21\%$ and the cost of debt is $7\%,$ what is the value of the interest rate tax shield?

Group of answer choices

$$10\mathrm{.}33$ million

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$6\mathrm{.}89$ million

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$$8\mathrm{.}61$ million

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$$17\mathrm{.}22$ million