can someone please help me solve this? thanks

Required information [The following information applies to the questions displayed below.] 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 a 37 percent marginal tax rate. Note: Do not round intermediate calculation. c. $1,200 for football tickets to entertain out-of-town clients during contract negotiations