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Tom owns 1 5 shares of Toyota company and received $ 1 5 0 worth of dividends of this year. Under tax legislation, Toyota qualifies

Tom owns 15 shares of Toyota company and received $150 worth of dividends of this year. Under tax legislation, Toyota qualifies as a foreign company. Tom will pay how much in taxes this year on his dividends considering his tax bracket is 40%?
$60
$118
$102
$32
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