Computing the Accumulated Earnings Tax. U Corporation had accumulated earnings and profits at the beginning of 2022 of $340,000. It has never paid dividends to its shareholders and does not intend to do so in the near future. The following facts relate to U Corporation's 2022 tax year: a. What is U Corporation's accumulated earnings tax? b. If U Corporation's sole shareholder wanted to avoid the accumulated earnings tax, what amount of consent dividends would be required