Effective after$-$tax interest expense $=$ Interest expense x $(1-$ tax rate$)$

$1)$ A firm incurs $$50,000$ in interest expenses each year. If the tax rate of the firm is $30\%,$ what is the effective after$-$tax interest rate expense for the firm?

A$)$ $$32,000$

B$)$ $$29,000$

C$)$ $$27,000$

D$)$ $$35,000$