Step by step why ANSWER A IS CORRECT PLEASE

2) ValiantCorp is a C corporation that earned 3 per share before it paid any taxes. ValiantCorp retained $1 of after tax earnings for reinvestment, and distributed what remained In dividend payments. It the corporate tax rate was 30% and dividend earnings were taxed at 12.5%, what was the value of the dividend earnings received alter tax by a holder of 100,000 shares of ValiantCorp