If a person has income or gains from a source in one country and is resident in another, that same income or gain can suffer tax twice. Double Tax Relief (DTR) is designed to alleviate this double charge on the same source of income or gain. (i) Jones Ltd, a Ponstantian resident company, holds 1,000 shares (5% of the issued share capital) in Jurum Inc, a company resident in Ruritania. Jurum Inc has declared a dividend of $0.1 per share. Jones Ltd is due a dividend of $100. Ruritania levies a withholding tax of 5% on dividends paid to nonresident shareholders. REQUIRED Calculate the Ponstantian tax payable by Jones Ltd after double tax relief and the total tax suffered by Jones Ltd assuming the Ponstantian tax rate is 30%