I only require the answer for B, thank you. I've already tried $1,162.50 and that is not the correct answer, apparently.

Required information [The following information applies to the questions displayed below.) Marathon Inc. (a C corporation) reported $1,550,000 of taxable income in the current year. During the year, it distributed $155,000 as dividends to its shareholders as follows: $7,750 to Guy, a 5 percent individual shareholder. $23,250 to Little Rock Corp., a 15 percent shareholder (C corporation). $124,000 to other shareholders. . . a. How much of the dividend payment did Marathon deduct in determining its taxable income? b. Assuming Guy's marginal ordinary tax rate is 37 percent, how much tax will he pay on the $7,750 dividend he received from Marathon Inc. (including the net investment income tax)