Exhibit 13-1 You Currently Hold 100 Shares of Bavarian Sausage, Inc. Stock

Exhibit 13-1
You currently hold 100 shares of Bavarian Sausage, Inc. stock which you purchased three months ago at $25.50 and which is currently trading at $28. The stock will pay a $3.75 dividend in a few days and the ex-dividend day is tomorrow. Your personal tax rate on dividend income is 25% and the capital gains tax is 15%.
-Refer to Exhibit 14-1.If you were to sell the stock today,what would be the after tax proceeds of the sale?

A) $250.00
B) $212.50
C) $2,762.50
D) $2,800.00