18. RGD Corporation was a C corporation from its inception in 2010 through 2014. However, it elected S corporation status effective January 1, 2015. RGD had $50,000 of earnings and profits at the end of 2014. RGD reported the following information for its 2014 tax year. Description Consulting revenue Salary to owners Employee wages Depreciation expense Municipal bond interest Interest income Dividend income Overall net income Amount $99,000 (40,000) (30,000) (5,000) 6,000 42,000 25,000 $97,000 What amount of excess net passive income tax is RGD liable for in 2015? (Round your answer for excess net passive income to the nearest thousand)