Vinny's Vineyard $($VV$)$ has a current market value of $$100$ million and a $\frac{D}{E}$ ratio of $0\mathrm{.}2.W$ believes they can increase value by increasing leverage and they intend to double their current debt and use the proceeds to repurchase stock. If $W\text{'}$s tax rate is $28\%,$ then what is the value of the debt tax shield this plan will create?

Put the value of the newly created debt tax shield in the space below.