Gina owns all of Cherry Corporation's stock. Cherry pays her a $$74,000$ salary, which reduces its before$-$tax profit to $$21,000.$ Cherry distributes all of its after$-$tax income to its shareholder, Gina. Gina is married, and her spouse receives $$82,000$ of salary from an unrelated employer. They file jointly, have $$31,500$ of itemized deductions, and have no dependents. Compute the total income tax that is paid. Ignore payroll taxes. $($The tax year is $2022.)$

View the standard deduction amounts. View the $2022$ tax rate schedule for the Married filing.jointly filing status.

Read the requirement.

b$.$ Compute the total income tax that would be paid assuming Cherry is an C corporation. Ignore payroll taxes.

Begin by calculating taxable income for Gina under this scenario. $($Enter a $"0"$ for any zero amounts.$)$

Salaries

Dividend

Adjusted gross income

Minus:

Itemized deductions

Standard deduction

Taxable income

Now enter the income tax that would be paid by Gina and the corporation under this scenario. $($Use the $2022$ tax rate schedules for all tax calculations. Do not round any intermediary calculations. Round your final tax liability to the nearest whole dollar.$)$

$\backslash$table$[[$Income tax paid by$,$Amount of tax$],[$Gina$,],[$Corporation$,],[$Total income tax,$]]$