APV – Tax relief/tax shield on issue costs of debt

Hello,
I’ve got 1 question. When calculating APV – the financing impact, why Kaplan in Study book (Rounding plc question) calulates tax relief on the issue costs of debt twice: in PV of issue costs on debt and PV of the tax shield? Isn’t it double counting? Here is some extract…

PV of issue costs on debt
Debt issue cost at T0: $320,000 × (2/98)= ($6,531)
Tax relief at 33%= $2,155
PV of the issue costs on debt= ($4,376)

PV of the tax shield
Total amount raised by loan (don’t forget to add the issue costs)
= $320,000 + $6,531 = $326,531
Annual tax relief = $326,531 × 0.10 × 0.33
10,776 × Annuity factor for 3 years 2.487
PV of the tax shield= $26,800