A taxpayer is the sole owner of a small corporation (C) that prepares tax returns. The decision is between paying a salary to the owner of $50,000 and $10,000 in fringe benefits (healthcare), OR paying a $60,000 dividend to the owner. Both the salary and the benefits would be tax deductible to the corporation but the benefits are tax free to the taxpayer. The dividend would be taxable to the taxpayer at the capital gains rate of 15%; whereas, for ordinary income, the taxpayer is in the 24% tax bracket. The corporate tax rate is 21% and dividends are NOT tax deductible (never have been, FYI). What is the tax DIFFERENCE to the TAXPAYER for being paying dividends rather than salary (tax liability under dividends - tax liability under salary and fringe). Please enter your response in dollars and cents without the "$" dollar sign. Positive numbers would indicate the tax liability to the TAXPAYER is higher for dividends.