Q.29 Burung Co (6/14) BPP Kit

In this question, for a) part
Can you tell me in the financing side-effects section of the answer, how did they get 4% for the 40% debt funding for the project?

For the 60%, it is understandable how they got 1.5% because the government is providing subsidised loan by providing a reduction of 100 basis points to the normal rate of 2.5%.

But how 4% for the other 40% debt from normal borrowing sources?

Also can you explain that Annual subsidy benefit part as well.

Thank you