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Assuming a 21 percent tax rate, compute the after-tax cost of the following business expenditures: a. $14,200 cost of a survey capitalized to land. b. $44,750 research and experimental expenditure. c. $23,000 advertising cost. d. $120,000 cost of grading land used in a nonfarming business. e. $120,000 cost of grading land used in a farming business. (For all requirements, round your intermediate computations to the nearest whole dollar amount.) a. After-tax cost b. After-tax cost C. After-tax cost d. After-tax cost e. After-tax cost