mrs. jansen is the sole shareholder of mimeo corporation. she also owns the office building that serves as corporate headquarters. last year, mimeo paid $200,000 annual rent to mrs. jansen for use of the building. mimeo's marginal tax rate was 21% and mrs. jansen's marginal tax rate on ordinary income was 37%. the revenue agent who audited mimeo's return concluded that the fair rental value of the office building was $150,000. compute the net impact of this audit conclusion on mimeo's income tax liability.
