The Best Health (BH) is a for-profit corporation, with a corporate tax rate of 30%. It's a zero-growth company, with expected operating income of $500,000. BH uses $1 million debt at a 10% financing cost, and the cost of equity of an unleveraged firm in the same risk class is 15%. What is the value of the tax shield when the firm is levered? a. $300,000 b. $30,000 c. $3,000 d. $100,000