Bianca is a cash basis taxpayer with a calendar year-end. She receives a bill for accounting services for her business totaling $35,000. The accounting fees are tax deductible. The invoice was received on December 20, 2020, and is due by January 20, 2021. For 2020, Bianca has a marginal tax rate of 22%. In 2021, she anticipates having a marginal tax rate of 35%. Biancas historic investment rate is 10%. What is Biancas after-tax cost of the accounting services, if she pays the accounting invoice in December 2020?