Andrews Corporation has income from operations of $246,000. In addition, it received interest income of $24,600 and received dividend income of $29,900 from another corporation. Finally, it paid $9,000 of interest income to its bondholders and paid $46,500 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.