32. KRU Company engaged in a current-year transaction that required a $20,000 cash outow. Which of the following statements is true? A. If the cash outow is deductible and BMX's marginal tax rate is 20%, the tax saVings from the transaction is $4,000. B. If the cash outow is deductible and BMX's marginal tax rate is 30%, the tax cost of the transaction is $6,000. C. If the cash outow is not deductible, the current-year tax saVings of the transaction is zero. D. All of the above are true