Clarke has a controlling interest in Rogers's outstanding stock. At the current year-end, the following information has been accumulated for these two companies:

	Separate Operating Income	Dividends Paid
Clarke	$552,500	$95,000
	(includes a $96,000 net unrealized gross profit on intra-entity inventory transfers)
Rogers	335,000	55,000
Assume that Clarke owns 80 percent of Rogers's voting stock, but the companies elect to file separate tax returns. What is the total amount of income taxes that these two companies pay for the current period?