Kristen, the president and sole shareholder of egret corporation, has

Kristen, the president and sole shareholder of Egret Corporation, has earned a salary bonus of $30,000 for the current year. Because of the lower tax rates on qualifying dividends, Kristen is considering substituting a dividend for the bonus.

Note the following: (1) Assume that the tax rates are 28% for Kristen and 34% for Egret Corporation and (2) If an amount is zero, enter “0”.