Bulldog Corporation reported taxable income of $665,000 this year, before any deduction for any payment to its sole shareholder and employee, Rojas. Bulldog chose to pay a bonus of $157,000 to Rojas at year-end. The bonus meets the requirements to be "reasonable" and is therefore deductible by Bulldog. Rojas is subject to a marginal tax rate of 35 percent on the bonus. What is the income tax imposed on the corporate income earned by Bulldog and the income tax on the bonus paid to Rojas