Andrews Corporation has income from operations of $229,000. In addition, it received interest income of $22,900 and received dividend income of $31,200 from another corporation. Finally, it paid $12,100 of interest income to its bondholders and paid $42,400 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 cent.