As of $2015,$ ranches were taxed at $15$ percent for income up to $$54,000$; at $23$ percent for income ranging from $$54,000$ to $$71,000$; at $28$ percent for taxable income $$71,000$ to $$89,000$; at $41$ percent for income from $$89,000$ to $$320,000,$ and so on$.$

Suppose that you have revenues of $$221,100$ and operating expense of $$69,800.$

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$$ How much tax is paid on the first $$54,000$ of taxable income?