Empresas Gaviota, a corporation organized in Puerto Rico, generated for 2021 a gross income of $800,000 and operating expenses of $300,000. The corporation has two shareholders with a 50% interest each. During 2021, the company paid dividends at the rate of $100,000 to each shareholder. Shareholders are individuals who are taxed at a tax rate of 30% and dividends at a preferential rate of 15%. The corporation is taxed at an effective rate of 25%. Income tax withholding corresponding to dividends was made. Using the data presented above alone, determine:

The income tax paid by the corporation in 2021.

The income tax paid by your shareholders in 2021.

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