An S corporation earns $ 9.40$9.40 per share before taxes. The corporate tax rate is 39%, the personal tax rate on dividends is 15%, and the personal tax rate on non-dividend income is 36%. What is the total amount of taxes paid if the company pays a $ 6.00$6.00 dividend? A. $ 3.38$3.38 B. $ 2.71$2.71 C. $ 4.06$4.06 D. $ 4.74