$3.$ ABC Company reported $$100$ million of taxable income. Its federal tax rate was $25\%.$

a$.$ What is the company$$s federal income tax bill for the year?

b$.$ Assume ABC receives an additional $$1$ million of interest income from some of it bond holdings. What is the additional tax on this interest income?

c$.$ Now assume that ABC does not receive the interest income but instead receives $$1$ as dividends from stock that it owns. $($Recall that $50\%$ of dividends received are tax exempt.$)$ What is the additional tax on this dividend income?