please answer number 7 part B

POULIOL Blue Corporation J10,000 & 11,100,000 X 21% 10,00 = $2,331,000 7 During the current year, Bernie Corporation ("Bernie," a calendar year C corporation) has the following transactions: 260k (305k 215k Income from operations Expenses from operations Dividends received from Vermont Corporation $260,000 305,000 215,000 170k net ince 70% Exemp x a Bernie owns 5% of Vermont Corporation's stock. How much is Bernie a 000 Corporation's taxable income (loss) for the year? 119, b. Would your answer change if Bernie owned 45% of Vermont Corporation's stock? yes my answer would be different. 170,000 ooo taxable income