Lark Pty Ltd paid a $450 dividend with $75 af flanking credits attached on I January. It hasdecided to distribute another dividend of $120 on 30 June, Lark Pty Ltd is a private company for tax purposes with a corporate tax rate of 30oA. Advise Lark Pty Ltd of the amount of cranking credits which must be attached to the $1 20 dividend:

a) $51.43 b)$35.05 c) 20.06 d) 192.86