Last year, DMH Enterprises has EBIT of $1,800,000. The firm had $4,000,000 of outstanding bonds with a 5% annual coupon rate. The company holds some shares in Goerhing Enterprises and received dividends of $5,000 during the year. In addition, DMH distributed $500,000 in dividends to its shareholders. If the firm task rate is 21%, what is the company's tax liability?

a. $336,525

b. $231,525

c. $430,500

d. $346,500