[The following information applies to the questions displayed below.] 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.) Award: 1.40 points a. $2,700 payment for next year's property taxes on her place of business. After-tax cost b. $2,200 to reimburse the cost of meals at restaurants incurred by employees while traveling for the business. After-tax cost c. $2,600 for football tickets to entertain out-of-town clients during contract negotiations. After-tax cost