52. Assume 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.

a. $2,000 payment for next year’s property taxes on her place of business.

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

c. $1,200 for football tickets to entertain out-of-town clients during contract negotiations.