$21\mathrm{.}1$ A resident company pays a fully franked dividend of $$700$ to a resident shareholder. Advise the income tax implications of the shareholder if it is:

$($a$)$ an individual subject to the top marginal tax rate;

$($b$)$ an individual with marginal tax rate of $19\%$;

$($c$)$ a company with other assessable income of $$8,000$ and a carried forward loss of $$12,000$;

$($d$)$ a company with other assessable income of $$9,000$ and deductions of $$16,000$; and

$($e$)$ a partnership with two resident individual partners sharing equally partnership profits or losses.