Activision Corporation is thinking about permanently adding $112 million of debt to its capital structure. Activision's corporate tax rate is 35% and investors pay a tax rate of 39% on their interest income and 15% on their income from capital gains and dividends. The present value of the interest tax shield provided by this new debt is closest to: Select one: O a. $67.0 million O b. $10.6 million O c. $39 million O d. $ 100 million