Anita's employer allows her to contribute to a qualified retirement plan that will reduce her reported earnings on her W-2 and will also be excluded from her adjusted gross income. If the contribution rate for the plan is 5% of salary and Anita earns a gross salary of $60,000, how much additional tax would she pay the IRS if she foregoes the retirement contribution? Assume Anita's marginal tax rate to be 25 percent.