Ellen is a 100% owner of Marigold, Inc., an S Corporation. In the current year, Marigold, Inc., reports $100,000 of taxable income (all ordinary income. and distributes its after-tax income to Ellen. Assume Ellens marginal rate on ordinary income is 22% and her marginal rate on qualified dividends is 15%. Calculate the combined corporate and individual tax paid by Ellen and Marigold, Inc. (ignore any qualified business income deduction considerations). Assume Ellens basis in Marigold stock at the beginning of the current year was $200,000.

		a. $34,350.
		b. $22,000.