You are a shareholder in a corporation which has elected subchapter S tax treatment. The corporation announces a profit of $6 per share, of which it retains $1 for reinvestment and distributes the rest as dividend payments

Given that the personal tax rate is 35%, how much tax must you pay per share?
A) $0
B) $2.10
C) $1.75
D) $2.52

Answer: C

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