Solve each of the following parts independently.

$1.$ Lowney Limited has hired a public accounting firm to identify opportunities to reduce their corporate income tax expense. The firm$$s tax advisory fee will be $$250,000.$ What will be the after$-$tax cost of the firm$$s fee if Lowney$$s tax rate is $30\%?$

$2.$ Cycling Accessories has introduced a new line of cold$-$weather apparel, and annual revenues have increased by $$600,000.$ If the company$$s tax rate is $25\%,$ what is the after$-$tax benefit from the increased revenues?

$3.$ Solar Solutions has purchased new manufacturing equipment that cost $$400,000.$ Calculate the yearly tax savings from the CCA tax shield for the next three years. Assume that the income tax rate is $30\%,$ the CCA rate is $30\%,$ and the weighted$-$average cost of capital $($WACC$)$ is $12\%.$ Assume that CCA in the first year is subject to the accelerated depreciation method for the year of acquisition. $($Hint: Use Microsoft Excel to calculate the discount factor$($s$).)($Do not round your intermediate calculations. Round your final answers to $2$ decimal places.$)$