Question 20 Chris uses the cash method of accounting for his business. On December 28, he received a $40,000 invoice for consulting fees. He can avoid any finance charges if he pays the invoice on or before January 5. Assume that Chris' marginal tax rate this year is 30 percent and that his after-tax rate of return is 10 percent. Chris will be indifferent between paying the $40,000 in December of this year and January of next year if his marginal tax rate next year is (round to the nearest percentage; assume a present value factor of 0.909) 28 percent O 30 percent. O 33 percent. 23 percent