In each of the following independent situations relating to the penalty tax under 531, determine the dividend the corporation would have to pay to make its ATI be $0. Corporation:

a)Oriole

b) Teal

c) Wren

d) Stork

Beginning balance in accum. E & P a) $ 3,000,000 b) 3,900,000 c) 4,000,000 d) 5,000,000

Taxable income (as adjusted) a) 200,000 b) 300,000 c) 300,000 d) 500,000

Reasonable needs of business a) 3,100,000 b) 4,000,000 c) 4,400,000 d) 5,000,000