Heron Corporation reported taxable income of $$1,950,000$ in $203.$ Heron paid a dividend of $$195,000$ to its sole shareholder, Marty Cooper. Heron Corporation is subject to a flat$-$rate tax of $21$ percent. The dividend meets the requirements of a "qualified dividend," and Marty is subject to a tax rate of $15$ percent on the dividend. Assume Marty is not subject to Net Investment Income Tax. What is the total federal income tax imposed on the corporate income earned by Heron, including taxes on the amount distributed to Marty as a dividend?

Multiple Choice

$$397,800.$

$$368,550.$

$$438,750.$

$$292,500.$