Previous Question. (A corporation has pre-tax earnings of $1.00 per share that they plan to distribute to shareholders. If the corporate tax rate is 21% and the dividends tax rate is 15%, how much will shareholders keep if this is a C-corp?)

From the previous question, if the average personal tax rate of shareholders is 25%, how much will shareholders owe in taxes if this is an S-corp? Does this amount change if all the earnings are not distributed?