B. You are an Australian citizen who pays your income tax at the rate of 30%. The corporate tax rate is 40%. You own 5,000 shares of Commonwealth Bank and receive a cash dividend of 60 cents per share. This dividend is fully franked, that is, Commonwealth Bank has paid a full amount of corporate taxes on this dividend payment. What is the amount of tax credit, that is, the franking credit, you receive? () How much additional personal tax (beyond the tax already paid on your behalf at the corporate level) will you have to pay on this dividend