Money Maker Limited (MML), a New Zealand tax resident company, pays a fully imputed dividend in September 2021. One of the dividend recipients is Tanira, who is not a New Zealand tax resident. The net dividend paid to Tanira is $9,870. Tanira owns less than 10% of the shares in MML. Under the relevant double tax agreement (DTA), the dividend withholding tax is limited to 15%.

What is MML's non-resident withholding tax (NRWT) liability in relation to the dividend paid to Tanira? Ignore the implications of the foreign investor tax credit regime.

	A.	$987.
	B.	$2,764.
	C.	$2,056.
	D.	$1,481.