Gaga, Inc., has asked your corporation, Tantor, Inc., for financial assistance. As a long-time customer of Gaga, your firm has decided to give that assistance. The question you are debating is whether Tantor should take Gaga stock that expected to pay an annual dividend that equal to about 5% of the amount of the financial assistance or a promissory note that paying 5% annual interest. Assuming payment is guaranteed and the dollar amounts for annual interest and dividend income are identical, which option will result in greater after-tax income for Tantor for the first year?