Pear Corporation Earned $150,000 of Pre-Tax Income

Pear Corporation earned $150,000 of pre-tax income. The tax rate for the company is 14,5%. The sole shareholder received all of the net earnings in the form of a non-eligible dividend. The shareholder's personal tax rate is 50%. The shareholder is
Entitled to a total (federal + provincial) dividend tax credit equal to $21,630. What is the net personal tax owing on the dividend by the shareholder? (Round all numbers to zero decimal places.)

A) $21,630
B) $53,396
C) $21,750
D) $42,495