Brianne is at the federal marginal tax rate (MTR) of 33% 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. She made $1000 dividend income and $15,300 unrealized capital gain from her investment account in 2021. Given the gross-up rate of 38% and dividend tax credit rate of 15.0198%, what is the best estimate of the total federal income tax expense for Brianne investment income in year 2021? O a. $248.13 O b. $305.20 O c. $2,772.63 O d. $2,829.70 O e. $5,297.13