Suppose that Sudbury Mechanical Drifters is proposing to invest $10.1 million in a new factory. It can depreciate this investment straight-line over 10 years. The tax rate is 35%, and the discount rate is 12%. a. What is the present value of Sudburys depreciation tax shields? (Enter your answers in millions rounded to 1 decimal place.) b. Suppose that the government allows companies to use double-declining-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 immediately? (Enter your answer in millions rounded to 1 decimal place.)