Cordeio, Inc., is a controlled foreign corporation (CFC) for the entire tax year. Vancy Company, a U.S. corporation, owns 85% of Cordeios one class of stock for the entire year. Subpart F income is $465,000, and no distributions have been made during the year. Both entities use the calendar tax year. Assume a 365-day year. Round any division to four decimal places and use in subsequent computations. Round your final answers to the nearest dollar. a. What amount does Vancy include in gross income as a constructive dividend for the tax year? $______ b. Assume that Cordeio is a CFC until March 1 of the calendar tax year. What amount does Vancy include in gross income as a constructive dividend for the tax year? $_____