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Jayana, a calendar-year taxpayer, uses the cash method of accounting for a sole proprietorship. In late December Jayana received a $29,000 bill from her accountant for consulting services related to her small business. Jayana can pay the $29,000 bill anytime before January 30 of next year without penalty. Assume her marginal tax rate is 37 percent this year and next year, and that she can earn an after-tax rate of return of 12 percent on her investments. a. What is the after-tax cost if Jayana pays the $29,000 bill in December? After-tax cost b. What is the after-tax cost if Jayana pays the $29,000 bill in January? Use Exhibit 3.1. (Round your answer to the nearest whole dollar amount.) After-tax cost c. Based on requirements a and b, should Jayana pay the $29,000 bill in December or January? December January