Suppose that Sudbury Mechanical Drifters is proposing to invest $$11\mathrm{.}2$ million in a new factory. It can depreciate this investment straight$-$line over $10$ years. The tax rate is $40\%,$ and the discount rate is $12\%.$

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$-$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.$)$