Suppose that Sudbury Mechanical Drifters is proposing to invest $10 million in a new factory, It can depreciate this investment straightline over 10 years. The tax rate is 40%, and the discount rate is 10%. a. What is the present value of Sudbury's depreciation tax shields? (Enter your answers in millions rounded to 1 decimal place.) b. Suppose that the government allows companies to use double-decining-balance depreciation with the option to switch at any point to straight-line. Now what is the present value of the depreciation tax shields? (Enter your answers in millions rounded to 1 decimal place.) c. What would be the present value of the tax shield if the government allowed Sudbury to write-off the factory ammediately? (Enter your answer in millions rounded to 1 decimal place.)