During a recent IRS audit, the revenue agent decided that the Parker family used their closely held corporation, Falco, to avoid shareholder tax by accumulating earnings beyond the reasonable needs of the business. Falco's taxable income was $$930,000,$ it paid no dividends, and it had no business need to retain income. Falco's marginal tax rate in prior years was $34$ percent.

PLEASE SOLVE FOR B ONLY!