Sarah is a cash-method calendar-year taxpayer, and she is considering making the following cash payments related to her business. Calculate the after-tax cost of each payment assuming she has a 37 percent marginal tax rate. 

a) $2,000 payment for next year’s property taxes on her place of business.

b) $800 to reimburse the cost of meals incurred by employees while traveling for the business.

c) $1,200 for football tickets to entertain out-of-town clients during contract negotiations.

d) $500 contribution to the mayor’s re-election campaign.