Calculate the corporate tax liability for Apple Inc. for the fiscal year 2023 using the provided financial data:

• Gross Revenue: $365,000,000
• Cost of Goods Sold: $140,000,000
• Operating Expenses: $80,000,000
• Depreciation: $20,000,000
• Interest Expense: $5,000,000
• Tax Rate: 21%

Show your calculations and the final tax liability.