For this question, please refer to the fact pattern below. A C$-$Corp is acquired in a deal that is structured as an asset purchase, and the company pays out proceeds from the transaction to shareholders in the form of a qualified dividend payment. What are the total proceeds to shareholders after taking into account all required tax payments?

Purchase Price $$425$

Inside Basis in Net Assets $($Asset $-$ Liabilities$)70$

Outside Basis in Stock $105$

Corporate Tax Rate $35\%$

Capital Gains Rate $20\%$

a$.$ $$196$

b$.$ $$262$

c$.$ $$301$

d$.$ $$355$