Mrs. Jansen is the shareholder of Mimeo Corporation. She also owns the office building that serves as corporate headquarters . Last year, Mimeo paid $ 200,000 annual rent to Mrs. Jansen for use of the building. Mimeo's marginal tax rate was 21% and Mrs. Jansen's marginal tax rate on ordinary income was 37%. The revenue agent who audited Mimeo's return concluded that the fair rental value of the office building was $ 150,000. Compute the net impact of this audit conclusion on Mrs. Jansen's income tax liability.

$10,000 increase

$19,800 decrease

$ 8,500 decrease

$ 19.800 increase