Bulliog Corporation reported taxable income of $665.000 this year, before ony deduction for any payment to its sole shereholder and employee. Rojas. Bulldog chose to pay o bonus of $157.000 to Rojas of yeat-end. The bonus meets the requirements to be "reasonable" end is therefore deductible by Bulldog. Rojas is subject to a morginal tax rote of 35 percent on the bonus. What is the income tax imposed on the corporate income earned by Bulliog and the income tax on the bonus paid to Rojas