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-a (Algo)

a. $1,700 fine for speeding while traveling to a client meeting.