Answer:
Qualifying dividends are taxed like capital gains (15% in Alva's case):
$60,000 from Amur + $22,000 from Grape ⇒ $62,000 x 15% = $12,300
Non-qualifying dividends are taxed as ordinary income (35%):
$40,000 from Grape ⇒ $40,000 x 35% = $14,000
Total taxes on Alva's dividend income = $12,300 + $14,000 = $26,300