Andrews Corporation has income from operations of $251,000. In addition, it received interest income of $25,100 and received dividend income of $32,800 from another corporation. Finally, it paid $9,800 of interest income to its bondholders and paid $45,300 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.