After several years of profitable operations, Javell, the sole shareholder of JBD Inc., a C corporation, sold $22$ percent of her JBD stock to ZNO Inc., a C corporation in a similar industry. During the current year, JBD reports $$800,000$ 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 ZNO pay on the dividend it receives from JBD$?$ What is ZNOs tax rate on the dividend income $($after considering the DRD$)?$