Ms$.$ Kona owns a $10$ percent interest in Carlton LLC$.$ This year, the LLC generated $$70,000$ ordinary income. Ms$.$ Kona's marginal tax rate is $32$ percent, and she does not pay SE tax on her LLC income.

Required:

a$.$ Compute the tax cost on Ms$.$ Kona's share of Carlton's income assuming that she received a $$32,000$ cash distribution this year.

b$.$ Compute the tax cost on Ms$.$ Kona's share of Carlton's income assuming that she received no cash distribution this year.

Note: For all requirements, round your final answers to the nearest whole dollar amount.

$\backslash$table$[[,$Amount$],[$a$.$ Tax cost,$],[$b$.$ Tax cost,$]]$