River Cruises is all-equity-financed with 56,000 shares. It now proposes to issue $310,000 of debt at an interest rate of 10% and to use the proceeds to repurchase 31,000 shares. Suppose that the corporate tax rate is 21%. Calculate the dollar increase in the combined after-tax income of its debt-holders and equity-holders if profits before interest are:

Note: Do not round intermediate calculations.

a. 81,000 : ?

b. 106,000 : ?

c. 181,000 : ?