tion2 Isabel, a calendaryyear taxpyyer, utes the cash method of accounting for her sole proprieioralip. In late December ahe received a $21,000 bill from ber accountant for consubing services telated to her smali business. Isabel can pay the $21,000 bill anytime before January 30 of next yoar without penalty Assume her marpinal tax rate is 32 peroent this year and next yeat, and that she can nam an afler-tax rate of return of 6 percent co her investments. What is the noxt cost of making the payment in Jaruary? 13,564.80