Kim$$s expected cash payment to a seller is $$110,000$ and her marginal tax rate is $15\%.$ Kim will receive tax savings from the payment $($if there are any$)$ at the time of the payment. What is Kim$$s ATCF if$...$

$...$the payment is $20\%$ tax deductible?

a$.($$$107,000)$

b$.($$$110,000)$

c$.($$$88,000)$

d$.($$$22,000)$