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After several years of profitable operations, Javell, the sole shareholder of JBD Incorporated, a C corporation, sold 22 percent of her JBD stock to ZNO incorporated, a C corporation in a similar industry. During the current year, JBD reports $700,000 of after-tax income. JBD distributes all of its after-tax earnings to its two shareholders in proportion to their shareholdings. How much tax wil ZNO pay on the dividend it receives from JBD? What is ZNO's tax rate on the dividend income (after considering the DRD)? [Hint See 52433 ] Note: Round the "Tox rate on dividend income" to 2 decimal places. * Answer is complete but not entirely correct