$5.$ Stagman Corporation $($C Corp$)$ had the following items for $2023($amounts in US $$)$

Sales $550,000$

CGS $145,000$

Salaries & Wages $135,000$

Dividend income $(10\%$ ownership$)50,000$

Charity $28,000$

Proceeds from the sale of investment land $150,000$

Cost of the land $162,000.$

What will be Stagman$$s total tax liability for $2023.$