A c corporation earns $8.3 per share before taxes and the company pays a dividend of $5 per share. The corporate tax rate is 39%, the personal tax rate on dividends is 15% and the personal tax rate on non dividend income is 36%. What is the after tax amount a shareholder would receive from the dividend per share?

A. $4.25

B. $5.00

C. $3.05

D. $5.75