please answer this question. a guaranteed thumps up/upvote for correct answer woth working. thank you.

Q.12) J\\&J Corporation expects to earn \\( \\$ 15 \\mathrm{MM} \\) after tax in the next operating period. It has determined an optimal capital budget of \\( \\$ 17 \\mathrm{MM} \\) for the same period. J\\&J has \40 debt and \60 equity. If the Residual Theory of Dividends is applied, what should next year's dividend payout be? a.) \23 b.) \28 c.) \32 d.) \38 e.) none of the above