For calendar year 2019 Alpha Corp., a C corporation, earned and reported $10M of taxable income (line 30 of the company's 1120 return). It did not claim any credits on its return. On the last day of 2019 Alpha distributed $4M to its shareholders (all of which for IRC sections 316, 312 and 301 constituted a dividend). The shareholders received the dividend checks on Dec. 31st of 2019. Assume for 2019 that dividend income would be subject to a 20% income tax when the shareholders file their individual 1040 returns. For 2019 Alpha Corp. paid income tax at the top corporate rate of 21%. Looking at both Alpha Corp. and the shareholders what would be the total, or aggregate income tax paid stemming from the $10M of taxable income earned by Alpha Corp. in 2019?