Cordeio, Inc., is a controlled foreign corporation (CFC) for the entire tax year. Yancy Company, a U.S. corporation, owns 75% of Cordeio's one class of stock for the entire year. Cordeio's Subpart F income is $450,000, and no distributions have been made during the year. Both entities use the calendar tax year. Assume a 365-day year and not a leap year. Round any division to six decimal places and use in subsequent computations. Round your final answers to the nearest dollar. a. What amount does Yancy 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 Yancy include in gross income as a constructive dividend for the tax year? c. Select your answer to part (b) as a Microsoft Excel formula.