Wren, Inc. is owned by Alfred (30%) and Mabel (70%). Alfreds marginal tax rate is 25% and Mabels marginal tax rate is 33%. Wrens taxable income for the year is $400,000.

a. Determine the amount of the distribution that Wren would make to enable Alfred and Mabel to pay their tax liabilities associated with Wrens $400,000 taxable income if Wren is an S corporation.

b. If Wren is a C corporation.