Jonathan owns 100% of Lemon Company. In the current year, Lemon recognizes a long-term capital gain of $70,000 and no other income (or loss). Jonathan is in the 33% tax bracket and has no recognized capital gains (or losses) before considering his ownership interest in Lemon Company. Click here to access the tax table to use for this problem. a. If Lemon is an LLC, what is the tax on the $70,000 long-term capital gain? (No election has been filed under the check-the-box Regulations.) $