Duck, an accrual basis corporation, sponsored a rock concert on December 29,2022 . Gross receipts were $300,000. The following expenses were incurred and paid as indicated: Because the coliseum was not scheduled to be used again until January 15 , the company with which Duck had contracted did not perform the cleanup until January 810,2023. b. What is the true cost to Duck if it had to defer the $100,000 deduction for the performers until 2023? Assume a 5% discount rate and a 21% marginal tax rate in 2022 and 2023. The present value factor for a single sum at 5% for one year is 0.9524. If required, round your answers to the nearest dollar. The present value of the 2023 tax savings is $ and the cost of the deferral to Duck is 5