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. (Do not round intermediate calculation.)

a. $2,500 payment for next years property taxes on her place of business.

b. $1,800 to reimburse the cost of meals at restaurants incurred by employees while traveling for the business.

c. $2,200 for football tickets to entertain out-of-town clients during contract negotiations.