Assume Sarah is a cash-method, calendar-year taxpayer, and she is considering making the following cash payments related to her business.

Calculate the after-tax cost of each payment assuming she is subject to 37 percent marginal tax rate. (Do not round intermediate calculation.)

a. $4,400 payment for next years property taxes on her place of business.

b. $5,600 to reimburse the cost of meals incurred by employees while traveling for the business.

c. $6,000 for football tickets to entertain out-of-town clients during contract negotiations

d. $2,900 contribution to the mayors re-election campaign.