When comparing the before$-$tax MARR $($MARRBT$)$ to the after$-$tax MARR $($MARRAT$),$ which formula is appropriate?

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MARRAT $$ MARRBT$(1-$ effective income tax rate$)$

MARRBT $$ MARRAT$(1-$ effective income tax rate$)$

MARRAT $>$ MARRBT

MARRAT $=$ MARRBT