After several years of profitable operations, Javell, the sole shareholder of JBD Inc., a Ccorporation, sold 22 percent of her JBD stock to ZNO Inc., a Ccorporation in a similar industry. During the current year JBD reports $1,000,000 of after-tax income. JBD distributes all of its after-tax earnings to its two shareholders in proportion to their shareholdings.How much tax will ZNO pay on the dividend it receives from JBD?What is ZNO’s tax rate on the dividend income (factoring in the DRD)