Omar Inc Paid a $24,000 Expense, Only $10,000 of Which Was

Omar Inc. paid a $24,000 expense, only $10,000 of which was deductible. Which of the following statements is false?  

A)  If Omar's marginal tax rate is 10%, the after-tax cost of the expense is $9,000.
B)  Regardless of Omar's marginal tax rate, the before-tax cost of the expense is $24,000.
C)  If Omar's marginal tax rate is 30%, the after-tax cost of the expense is $21,000.
D)  The after-tax cost of the expense depends on Omar's marginal tax rate.