Mrs. Fuente, who has a 37% marginal tax rate on ordinary income, is the sole shareholder and CEO of Furey She also holds a $1 million interest-bearing note issued by Furey. The corporation's current-year financial records show the following Sales revenue $1,879.000 Mrs Fuente Salary ($160,000 ) Other operating expenses ($414,000 ) Interest paid to Mrs Fuente note ($60,000 ) Dividend paid to Mrs Fuente ($100,000 ) Compute Mrs. Fuente's tax on her income from Furey . $95,360 $64,000 \$126,720 $101.400