After several years of profitable operations, Javell, the sole shareholder of JBD Incorporated, a C corporation, sold $22$ percent of he JBD stock to ZNO Incorporated, a C corporation in a similar industry. During the current year, JBD reports $$2,400,000$ of after$-$tax income. JBD distributes all of its after$-$tax earnings to its two shareholders in proportion to their shareholdings. How much tax will $ZN$ pay on the dividend it recelves from JBD$?$ What is ZNO's tax rate on the dividend income $($after considering the DRD$)?[$Hint: See $$24.$

Note: Round the "Tax rate on dividend income" to $2$ decimal places.

$\backslash$table$[[$ZNO$\text{'}$s tax on dividend received,$],[$ZNO$\text{'}$s tax rate on dividend income,$]]$