Fernando's employer offers a flexible benefits program under which the employer contributes money to a flexible spending account (FSA) for use in reimbursing Fernando for eligible healthcare expenses. Fernando elected to have $227 of his earnings contributed to the FSA this year, and he used all of these funds this year to pay for his son's orthodontic treatment. After using all of his FSA funds, Fernando incurred another $1,222 of eligible expenses, which means that Fernando underfunded the account by $1,222. What is cost of underfunding the FSA if Fernando is in the 22% marginal tax bracket?