RCO, a transnational company sets a wholly owned subsidiar yubA in coun try X, X's income tax rate is 25%, withholding tax rate is 10%. Two choices to invest to its SubA: (A) RCo invested 1500 into SubA. (As equity investment) (B) Lend 1500 to SubA, the interest rate is 12%. (As credit investment) Assume that SubA's yearly income is 1200 and expenses are 500 before t his investment. The amount of dividend paid to RCo. is 180. Required: (1) Compute the total group's total tax burden under the above two choic es. (2) Compare the two results and then explain why there are diferent result s of total tax in different investments. (unit: $ thousand)