Arista Corporation is a calendar year accrual basis C-corporation. Arista has taxable income of $200,000 in 2019 and it pays out dividends of $30,000 each to its two equal stockholders Barry and Dionne. What is the amount of corporation income tax Arista will owe on its corporate tax return for 2019? $29,400 $12,600 $42,000 $35,700