ROCK Company is a regular corporation and is owned by four siblings, Reba, Oliver, Cecelia, and Karl. All four are also working for the company as its only employees. They are in the 28% tax bracket; assume a 21% tax rate for the company. The corporation had earnings of $2M before making any payments to the four owners. Requirements: Assume that each of the owners receives a salary payment of $300,000 and there is no dividend payment. (1) Determine the tax liability for ROCK company: (2) Determine the tax liability for all four siblings combined: Assume that each of the owners receives a salary payment of $500,000 and no dividend payment. (3) Determine the tax liability for ROCK Company: (4) Determine the tax liability for all four siblings combined