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Problem $18-35($LO $18-1)($Algo$)$

$5\mathrm{.}26$ Bulldog Corporation reported taxable income of $$655,000$ this year, before any deduction for any payment to its sole shareholder and points employee, Rojas. Bulldog chose to pay a bonus of $$117,000$ to Rojas at year$-$end. The bonus meets the requirements to be "reasonable" and is therefore deductible by Bulldog. Rojas is subject to a marginal tax rate of $35$ percent on the bonus. What is the income tax imposed on the corporate income earned by Bulldog and the income tax on the bonus paid to Rojas?

$\backslash$table$[[$Corporate tax,$$,0],[$Shareholder tax,$$,0],[$Total income tax,,$]]$