Christopher is a self-employed cash-method, calendar-year taxpayer, and he made the following cash payments related to his business this year. Calculate the after-tax cost of each payment assuming Christopher has a 37 percent marginal tax rate. (Do not round intermediate calculations and round your final answer to the nearest whole dollar amount.) Problem 9-52 Part-d (Algo)

d. $1,050 for several pairs of work boots. Christopher expects to use the boots about 95 percent of the time in his business and the remainder of the time for hiking. Consider the boots to be a form of clothing.