Assume that the cooperative has $1,645,371 of Net Income to allocate to patrons ($1,785,321 Net Income - $139,950 actual Unallocated Reserve contribution). Also assume that 30%, or $493,611, of this net income was generated from the sale of merchandise (chemicals, feed, seed, fertilizer and other merchandise) and 70%, or $1,151,760, was generated from grain handling. 

If the marginal tax rate for this qualified allocation was 32%, what is the total tax liability?