What is the effect on total taxes if a corporation with $200,000 of taxable income pays a bonus of $50,000 to its single shareholder-owner who has $100,000 of other taxable income and is taxed at the 28 percent tax rate? What is the total effective tax rate on the $200,000 of taxable income.

Corporate tax on $200,000 is: $

Tax on dividend is: $

Total tax on $200,000 is: $

Effective tax rate is: %