Beth owns $100\%$ of Berkeley Corporation stock, a C corporation. Berkeley reports $$50,000$ for the current year and distributes $$1,000$ in dividends to Beth. Assuming Beths marginal tax rate is $30\%$ and capital gains tax rate is $15\%,$ what is her tax liability in $2020$ relating to her ownership interest in Berkely Corporation?

$$150$

$$300$

$$10,500$

$$0$