need help with both part a and b

Avicorp has a $12.1 million debt issue outstanding, with a 6.1% coupon rate The debt has semi-annual coupons, the next coupon is due in six months, and the debt matures in five years. It is currently priced at 96% of par value a. What is Avicorp's pre-tax cost of debt? Note: Compute the effective annual return b. If Avicorp faces a 40% tax rate, what is its after-tax cost of debt? Note Assume that the firm will always be able to utilize its full interest tax shield a. The cost of debt is 3% per year. (Round to four decimal places)