Company X has the following income.

Gross Profit from trading $-$ $$217,950$

Franked Dividend from Subsidiary company $-$ $$12,900$ with $$1,200$ of franking credit.

Administration and selling expenses $-$ $$144,800.$

The gross tax payable by this company, assuming it is a BRE will be $\{$A$\}.$

Write the amount in dollars and cents, but without any commas or dollar signs.