$17.$ Problem $12-42$ Algorthmic LO$\mathrm{.}10$: TyroneCo an S corporation with a positive E & P balance, reports gross receipts for the year totaling $$509,000($ of which $$254,500$ is passive investment income$).$ Expenditures directly connected to the production of the passive investment income total $$101,800.$ Compute Tyrone$$s passive investment income tax $$\_\_\_\_\_.$