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Oak Inc., a C corporation, reports taxable income of $100,000 before paying salary to its sole shareholder, Sue. Her marginal tax rate on ordinary income is 22 percent and 15 percent on dividend income. If Oak pays Sue a salary of $75,000 but the IRS determines that Sue's salary in excess of $40,000 is unreasonable compensation, what is the amount of the overall tax (corporate level + shareholder level) on Oak's $100,000 pre-salary income (ignore the net investment income tax)? Assume Oak's tax rate is 21% and it distributes all after-tax earnings to Sue. Use the following chart to complete your answer. Description With $40,000 Swami (1) (2) Het he (1) Taxable income before salary (2) Salary (3) Taxable income (4) Entitv tax (5) After-tax entity earnings (6) Sue's tax on dividends (7) Sue's tax on salary (8) Overall tax (9) Overall tax rate