Calculate the corporate tax liability for Toyota Motor Corporation for the fiscal year 2023, given the following financial data:

• Gross Revenue: $250,000,000
• Cost of Goods Sold: $100,000,000
• Operating Expenses: $60,000,000
• Depreciation: $15,000,000
• Interest Expense: $5,000,000
• Tax Rate: 20%

Show your calculations and determine the final tax liability.