n 2012, Baroque, Inc., a U. S. corporation, earned profits of $200,000 before taxes. After paying federal income taxes of 30%, all of Baroque's afterminus tax income was paid to its only shareholder. The federal income tax rate on corporate dividends is 15%. How much tax will Baroque's shareholder pay on these dividends?

a. 60,000

b. 21, 000

c. 30, 000

d. 102, 000