Andrews Corporation has income from operations of $228,000. In addition, it received interest income of $22,800 and received dividend income of $28,300 from another corporation. Finally, it paid $9,600 of interest income to its bondholders and paid $41,300 of dividends to its common stockholders. Using the 2013 corporate tax schedule, what is the firms federal income tax? Round your intermediated and final answers to the nearest cent.