Hello!! Can someone help me pls to answer.... pls Thanks!

Nittany Company pays its sole shareholder, Tammy Lion, a salary of $100,800. At the end of each year, the company pays Tammy a bonus equal to the difference between the corporations taxable income for the year (before the bonus) and $68,000. In this way, the company hopes to keep its taxable income at amounts that are taxed at either 15 percent or 25 percent. This year, Nittany reported prebonus taxable income of $736,000 and paid Tammy a bonus of $668,000. On audit, the IRS determined that individuals working in Tammys position earned on average $334,000 per year. The company had no formal compensation policy and never paid a dividend.ReferCorporate tax table.

a.	How much of Tammys bonus might the IRS recharacterize as a dividend?

Divident 434800!

c.	Assuming the IRS recharacterizes $217,400 of Tammys bonus as a dividend, what additional income tax liability does Nittany Company face? I have to find the tax income liability???