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Marathon Incorporated $($a C corporation$)$ reported $$1,400,000$ of taxable income in the current year. During the year, it distributed $$140,000$ as dividends to its shareholders as follows:

$$7,000$ to Guy, a $5$ percent individual shareholder.

$$21,000$ to Little Rock Corporation, a $15$ percent shareholder $($C corporation$).$

$$112,000$ to other shareholders.

Note: Leave no answer blank. Enter zero if applicable.

Required:

a$.$ How much of the dividend payment did Marathon deduct in determining its taxable income?

b$.$ Assuming Guy's marginal ordinary tax rate is $37$ percent, how much tax will he pay on the $$7,000$ dividend he received from Marathon Incorporated $($including the net investment income tax$)?$

c$.$ What amount of tax will Little Rock Corporation pay on the $$21,000$ dividend it received from Marathon Incorporated $(50$ percent dividends$-$received deduction$)?$ Note: Round your final answers to the nearest whole dollar amounts.

a$.$ Amount deductible

b$.$ Tax paid

c$.$ Tax paid