(3) Calculate the total tax paid by the company and shareholder with and without an imputation system, based on the following facts. (a) the company has one shareholder; (b) the companys before tax profit is $5,000; (c) all after tax profit is distributed in full at the end of the income year; (d) company tax rate is 27.5%; (e) the shareholder marginal tax rate is 39% including a 2% Medicare levy.