If Lucy Learner can accelerate a $$32,000$ deduction to this year that

she would otherwise report on her return in four years, she has a $25\%$

marginal tax rate $($assume the same tax rate in $4$ years$)$ and she earns

a $6$ percent after$-$tax rate of return, how much is the cash inflow from

the deduction worth to her today?

$$8,000$

$$6,336$

$$8,989$

$$7,544$