Sam Maceo, a single individual, is a third-grade teacher at Lewis Elementary School. This year, Sam spent $440 of his own money to buy Halloween classroom decorations, various art supplies, and reference books for his students because the school district had no funds for such items. Sam’s unreimbursed expenditure qualifies as a deductible business expense under Section 162. Before consideration of the expenditure, Sam’s AGI was $40,200, and he had only $1,300 of itemized deductions. Compute the after-tax cost of Sam’s classroom expenditures.