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Calculating Cost of Debt: Sunrise, Inc., is trying to determine its cost of debt. The firm has a debt issue outstanding with 23 years of maturity that is quoted at 96% of face value. The issue makes semiannual payments and has an embedded cost of 5% annually. What is the company's pre-tax cost of debt? If the tax rate is 21%, what is the after-tax cost of debt? "Note: for our purposes, the embedded cost is the coupon rate