Suppose that Rose Industries is considering the acquisition of another firm in its industry for $100 million. The acquisition is expected to increase Rose's free cash flow by $7 million the first year, and this contribution is expected to grow at a rate of 2% every year thereafter. Rose currently maintains a debt to equity ratio of 1 , its corporate tax rate is 21%, its cost of debt rD is 8%, and its cost of equity rE is 11%. Rose Industries will maintain a constant debt-equity ratio for the acquisition. Given that Rose issues new debt of $50 million initially to fund the acquisition, the present value of the interest tax shield for this acquisition is closest to (\$Million) (2 decimal places)