Rose, Inc, an S Corporation, Has Taxable Income of $14 Million

Rose, Inc., an S corporation, has taxable income of $14 million in 2016. Assume there are two shareholders, each in the 35% tax bracket. What is the maximum total DPAD tax savings for the S corporation shareholders?

A) None
B) $168,000
C) $285,600
D) $441,000
E) None of the above