Sarah is a cash-method, calendar-year taxpayer, and she is considering making the following cash payments related to her business. Calculate the after-tax cost of each payment assuming she is subject to a 37 percent marginal tax rate. Note: Do not round intermediate calculation. a. $2,300 payment for next year's property taxes on her place of business. b. $1,400 to reimburse the cost of meals at restaurants incurred by employees while traveling for the business. c. $1,800 for football tickets to entertain out-of-town clients during contract negotiations. d. $800 contribution to the mayor's reelection campaign