Assuming a 21 percent tax rate, compute the after-tax cost of the following business expenditures: Required: a. $14,200 cost of a survey capitalized to land. b. $44,750 research and experimental expenditure incurred prior to 2022 . c. $23,000 advertising cost. d. $120,000 cost of grading land used in a nonfarming business. e. $120,000 cost of grading land used in a farming business. Note: For all requirements, round your intermediate computations to the nearest whole dollar amount