Swizz Beatz, Inc. $($Incorporated $=C$ corp$).$ had taxable income of $$200,000.$ At the end of the year, it distributes ALL of its after$-$tax earnings to Alicia, the company's sole shareholder. Alicia's marginal ordinary tax rate is $37$ percent and her marginal tax rate on dividends is $15$ percent $($ignore the net investment income tax$).$ What is the overall tax rate on Swizz and Alicia based on the Company's pre$-$tax income $($corporate income tax rate is $21\%).$ Round to the nearest whole percent.

a$.)43\%$

b$.)41\%$

c$.)36\%$

d$.)33\%$