Teague Incurred a $35,000 Expense

Teague incurred a $35,000 expense. If her marginal tax rate is 20%, which of the following statements is true? 

A)  If the expense is nondeductible, Ms. Teague's after-tax cost is zero.
B)  If the expense is deductible, Ms. Teague's after-tax cost is $28,000.
C)  If only $17,500 of the expense is deductible, Ms. Teague's after-tax cost is $14,000.
D)  If the expense is nondeductible, Ms. Teague's after-tax cost is zero and, if the expense is deductible, Ms. Teague's after-tax cost is $28,000.