4. Consider the following incomplete income statement starting from Earnings Before Interest and Taxes. Also we divide the case between when the company has debt outstanding and when the company does not issue the debt. With leverage Without leverage $30,000 Earnings Before Interest and Taxes $30,000 Interest expenses Earnings Before Taxes Taxes Net Income Suppose the total debt outstanding amount is $200,000 and the annual effective in- terest rate is 8% when the company is with leverage. Also the current corporate tax rate is 30%. (a) (2.5 points] Complete the above income statement. (b) (2.5 points) Calculate the amount of interest tax shield