Bob Ross runs his own home painting business as a sole proprietorship, and he receives payment from his customers immediately when a job is completed. A customer wants a $25,000 paint job to be done in either later December of this year or early January of next year, and Bob has no strong preferences whether he completes the job in December or January (i. e., he has excess capacity and no vacation plans). His marginal tax rate is going to increase from 32% this year to 35% next year, and he can earn an after-tax rate of return of