For the current year, Maple Corporation, a C corporation, reports taxable income of $365,000 before paying salary to its sole shareholder, Diane. Dianes marginal tax rate on ordinary income is 35.9 percent (including the additional Medicare tax) and 18.8 percent on dividend income (including the 3.8% net investment income tax). If Maple pays Diane a salary of $184,000 but the IRS determines that Dianes salary in excess of $145,000 is unreasonable compensation, what is the amount of the overall tax (corporate level + shareholder level) on Maples $365,000 pre-salary income? Assume Maples tax rate is 35 percent and it distributes all after-tax earnings to Diane.

*Note: I've already tried this:

Calculation of overall tax(combined for corporation &shareholder) computed as follows:
	Particulars	with $ 145000 salary	description
1)	Taxable income before salary	365000
2)	salary	145000
3)	Taxable income	220000
4)	entity tax	78980	(3)*35.9%
5)	after tax entity earnings	141020	(3)-(4)
6)	Diane's tax on dividends	26512	(5)*18.8%
7)	Diane's tax on salary	50750	(2)*35%
	overall tax = (4) + (6) +(7) =78980+26512+50750=$ 156242
I've also tried using 35% and 15%, rather than 35.9% and 18.8%. The online submission site rejects either answer and regards it as "incorrect."