Brianne is at the federal marginal tax rate (MTR) of 26% for income tax purposes. All of her investments are held in her non-registered discount brokerage account. The only tax credit remaining available to Brianne is the eligible dividend tax credit. Earnings Dividends Dividends Amount $800 $250 CDN Note From three companies for which she received additional company shares because of her dividend re-investment plan (DRIP). The three companies operate only in Canada and pay taxes at regular rates. Canadian owned company with its sole operations in California on which no foreign taxes were paid. Canadian Western Bank Common shares sold $25,500 total sales proceeds The adjusted cost base (ACB) is $22,000 Given the gross-up and dividend tax credit rates provided below, the best estimate of the federal income tax expense, based on the above earnings in a single year, is closest to: Eligible dividend gross up by 38% with dividend tax credit of 15.0198% Select one: a. $614.10 b. $607.84 c. $641.22 d. $661.82