5 Q5: (2.5 marks) Assuming a 30% tax rate, compute the after-tax cost of the following business expenditures. (Show calculations) 1. $14,200 cost of a survey capitalized to land. 2. $44,750 research and experimental expenditure. 3. $23,000 advertising cost. 4. $120,000 cost of grading land used in a non-farming business 5. $120,000 cost of grading land used in a farming business