A corporation is paying tax at a marginal Federal and state tax rate of 25% rate, and an individual shareholder is in the 39% marginal tax bracket for Federal and state income tax. If the corporation makes a $20,000 deductible payment to the shareholder: a.The corporation will have an after-tax cost of $15,000. b.The shareholder will pay a tax of $1,890 on the payment received. c.The joint tax burden will be $12,800. d.The shareholder will have an after-tax cost of $12,000. e.The joint tax burden will be $7,800.