Case 1: Acorn Inc. had the following items of Income and expense: (5 Marks) Sales $500,000 Cost of sales 250,000 Dividends received 25,000 Startup cost 41,000 The dividends were received from a corporation of which Acorn owns 30%. I n Acorn's corporate income tax return, what amount should be reported as taxable income? (Show your calculation and explanation)