A Public Corporation Earns $500,000 in Pre-Tax Profits and Pays

A public corporation earns $500,000 in pre-tax profits and pays out all of its after-tax earnings in dividends. The corporate tax rate is 27.5% and the
shareholders are all in a 50% tax bracket. The dividend gross-up rate is 1.38 and the total dividend tax credit (federal and provincial) is 27.5%.
Required:
A) Calculate the total amount of federal tax paid by the corporation.
B) Calculate the total net federal tax paid by the shareholders on the dividends.
C) Briefly explain how this tax structure illustrates the theory of integration.