Assuming a $21$ percent marginal tax rate, compute the after$-$tax cost of the following business expenses:

Required:

$$7,400$ premium on business property and casualty insurance.

$$3,000$ fine paid for business entertainment.

$$5,500$ premium on key$-$person life insurance.

$$68,000$ political contribution.

$$9,600$ client meals not provided by a restaurant.

Note: Round your final answers to the nearest whole dollar.