Two sisters, Ade and Zee, inherited $1,000,000 each from their grandmother. Ade decided to invest her $1,000,000 inheritance in an Internet influencing business called Ades Living Large, a sole proprietorship. Zee, however, invested her inheritance in an established car manufacturing corporation called Republic Electric Motors, Inc. (REM) Last year, Ade realized a profit of $350,000 (before tax) from her business. Last year, Zee received a check for $270,000 from REM as dividends for her shares in the corporation. Zee had actually expected her dividend check to be $500,000 based on REMs expected gross income (that is income before tax) and the number of outstanding shares of stock. Both Zee and Ade are expected to pay federal income taxes at the rates of 33% and provincial (state) income taxes at the rate of 11%. The corporate tax rate for the Republic of Chicken is 46%. Can you provide a possible explanation to Zee for why her dividend check is smaller than she had expected? What is the name of the concept responsible for this discrepancy?