Taxation Income tax question

ABCCBA

Hi, Could anyone explain or show the answer of question as below??
Thank you!

‘While the rate of interest received is an important consideration when making an investment, the taxation implications may prove more influential on the return on one’s investment’.

The following two individuals have money to invest.
(i) A 37 year old single person earning in excess of €60,000 a year
(ii) A 37 year old single person with no other sources of income.
They can either put the money on deposit with an Irish financial institution or invest in shares in an Irish resident company. If they put the money on deposit they can expect to receive Deposit Interest of €25,000 gross. If they invest in the Irish company they can expect to receive a dividend of €25,000 gross.

REQUIRED
Advise the two individuals on the most tax efficient investment for them. Illustrate your answer with numerical workings.

cloonton

Person i would be better of putting their money on deposit cos their tax liability at the end of the year would be €25k x 33% DIRT which is less than €25k x 40% Income tax (as they are in the higher tax band with their earnings).
Person ii would be better off investing the money cost €25k x 20% Income Tax (as they are under the standard rate cut off point) is less than the DIRT they would have to pay if they put it on deposit (33% no matter what your income (let's leave marginal rates out of this!!)).
More interestingly, OP, where is someone who apparently knows so little about tax getting this question out of? Just curious...