During the current year, Gnatcatcher, Inc., $($E & P of $$1,350,000)$ distributed $$675,000$ each to Brandi and Yuen in redemption of some of their Gnatcatcher stock. The two shareholders acquired their shares five years ago. Each shareholder is in the $32\%$ tax bracket, and each had a $$175,000$ basis in the redeemed stock. Assume taxpayers in the $32\%$ tax bracket are subject to the long$-$term capital gains and qualified dividends tax rate of $15\%.$

If required, round your answers to nearest dollar.

Assume that the distribution to Brandi is a nonqualified stock redemption. The distribution is taxed as a dividend. What is Brandi$$s tax liability? a $75000$ b$,101250$ c$0$ d $500000$