In each of the following independent situations, determine the C Corporation's Federal income tax liability for calendar year 2016.
Corporation ____________________________Taxable Income
Sparrow .................................................. $ 45,000*
Warbler ................................................... 68,000**
Scaup ..................................................... 80,000
Ibis ........................................................ 126,000
Heron ..................................................... 390,000
Finch (a personal service corporation) ............... 120,000
*Does not include a net short-term capital gain of $3,000.
**Does not include a net long-term capital loss of $4,000.