**Answer:**

The correct answer is **$6,188.**

**Explanation:**

According to the scenario, each stock holder will give both tax from their earnings.

Total stockholder = 100

Total earning = $2,800,000

So, Earning before tax per stock holder = $2,800,000 ÷ 100 = $28,000

Now corporate tax rate = 34%

So Earning after deducting corporate tax = $28,000 - ($28,000 × 34%)

$28,000 - $9,520 = $18,480

Now personal tax = 35%

So, earning after deduction of personal tax = $18,480 - ($18,480 × 35%)

= $18,480 - $6,468 = $12,012

If only personal tax is made, then

Earning after only personal tax = $28,000 - ($28,000 × 35%)

= $28,000 - $9,800 = $18,200

So, each stockholder get = $18,200 - $12,012

**= $6,188**