Goren Bridge Construction Co$.$ has two important shareholders: Ms$.$ Queen and the Ace Corporation. Ms$.$ Queen is in a $31$ percent combined marginal tax bracket, while the Ace Corporation is in a $36$ percent combined marginal bracket. $($Do not leave any empt$)$ spaces; input a $0$ wherever it is required. Round the final answers to $2$ decimal places.$)$

a$.$ If Ms$.$ Queen receives $$3\mathrm{.}80$ in cash dividends, how much in taxes $($per share$)$ will she pay?

Taxes payable

$ $$ per share

b$.$ If the Ace Corporation receives $$3\mathrm{.}80$ in cash dividends, how much in taxes $($per share$)$ will it pay?

Taxes payable

$ $$ per share