Show me the steps to solve the following problem please!

Suppose you started a job last year with an annual taxable income about $$62,000.$ With some saving, you invested it in the stock of a company that now pays you $$680$ dividends. a$)$ Given your residence of Nova Scotia, would you prefer receiving the $$680$ in dividends paid out by the company or receiving it in capital gain by selling the stock yourself? $($You answer the question by comparing the effective tax rates of dividends vs$.$ capital gain$)$ b$)$ Your aunt made about $$174,000$ taxable income last year. What would be her preference for receiving dividends vs$.$ capital gain, for the same amount of dividends?