Houb corporation had accrual basis income of $800,000 this year. Houb paid a dividend of $200,000 to its sole shareholder, Ann. Houb Coporation pays tax at 21% rate. The dividend is a qualified dividend and Ann pays a 20% dividend tax.

a. What is the tax imposed on the income earned by Houb?

b. What is the total tax paid by Houb and Ann on these items?