calculate the additional income tax liability for logan as a result of this constructive dividend treatment. assume logan's marginal tax rate for the year in question was 34 percent. (ignore any payroll tax consequences.) what are the tax consequences to graham as a result of the constructive dividend treatment? calculate the change in graham’s income tax liability as a result of this change. assume that graham’s marginal tax rate on ordinary income is 37 percent. (ignore any payroll tax consequences.) determine the total impact on treasury tax collections as a result of this audit finding.