be $20000 lower with the Boston project than without it; and sales in Philly would be $20000 higher with the Boston project than without it. project in year 1 is expected to be $322,000. What is the tax rate expected to be in year 1 ? A rate equal to or greater than 19.95% but less than 24.42% A rate equal to or greater than 28.03% but less than 37.53% A rate equal to or greater than 37.53% but less than 51.10% A rate equal to or greater than 24.42% but less than 28.03% A rate less than 19.95% or a rate greater than 51.10%