After several years of profitable operations, Javell, the sole st to ZNO Inc., a C corporation in a similar industry. During the of its after-tax earnings to its two shareholders in proportion t receives from JBD? What is ZNO's tax rate on the dividend in rate on dividend income" to 2 decimal places.) ler of JBD Inc., a C corporation, sold 22 percent of her JBD stock ear, JBD reports $700,000 of after-tax income. JBD distributes all hareholdings. How much tax will ZNO pay on the dividend it fter considering the DRD)? [Hint. See IRC 3243] (Round the "Tax