Andrews Corporation has income from operations of $$242,000.$ In addition, it received interest income of $$24,200$ and received dividend income of $$30,100$ from another corporation. Finally, it paid $$11,500$ of interest income to its bondholders and paid $$45,400$ of dividends to its common stockholders. The firm's federal tax rate is $21\%.$ What is the firm's federal income tax? Do not round intermediate calculations. Round your answer to the nearest dollar.