Wilde Software Development has a $13\%$ unlevered cost of equity $.$ Wilde forecasts the following interest expenses $,$ which are expected to grow at a constant $3\%$ rate after Year $3.$ Wilde's tax rate is $25\%$ Interest expenses Year $1$ Year $2$ Year $3$ $ $90$ $ $120$ $ $135$ a What is the horizon value of the interest tax shield $?$ Do not round intermediate calculations Round your answer to the nearest cent b $.$ What is the total value of the interest tax shield at Year $0$ Do not round intermediate calculations $.$ Round your answer to the nearest cent