Company G, which has a 30 percent marginal tax rate, owns a controlling interest in Company J, which has a 21 percent marginal tax rate. Both companies perform engineering services. Company G is negotiating a contract to provide services for a client. Upon satisfactory completion of the services, the client will pay $85,000 cash. Compute the after-tax cash from the contract assuming that:

a. Company G is the party to the contract and provides the services to the client.

b. Company J is the party to the contract and provides the services to the client.

c. Company J is the party to the contract, but Company G actually provides the services to the client.