Rover Corporation would like to transfer excess cash to its sole shareholder, Aleshia, who is also an employee. Aleshia is in the $24\%$ tax

bracket, and Rover is subject to a $21\%$ rate. Because Aleshia's contribution to the business is substantial, Rover believes that a $$75,600$

bonus in the current year is reasonable compensation and should be deductible by the corporation. However, Rover is considering paying

Aleshia a $$75,600$ dividend because the tax rate on dividends is lower than the tax rate on compensation.

c$.$ Considering the two parties together, which alternative would provide the most overall tax savings?

The $$75,600$ bonus because when the overall effect to both the corporation and the shareholder are considered the net tax savings is $\_\_\_\_.$