Empresas Gaviota, a company organized in Puerto Rico, generated for 2021 a gross income of $800,000 and operating expenses of $300,000. The corporation has two partners with a 50% stake each. During 2021, the company distributed $100,000 to each partner. Partners are individuals who are taxed at an effective tax rate of 25%. The tax rate to compute the normal tax of a corporation is 18.5% and the preferential tax rate to compute the tax on dividends is 15%. Using the data presented above alone, determine:

The income tax paid by the company in 2021.

The income tax paid by partners in 2021.

For the purpose of this question, do not take into account any deductions that individuals may claim on their income tax return.