Compute C Corporation taxable income if Hansen Corporation (not a manufacturer) reports the following items of income and expense for 2021:

Gross Revenue	$900,000
Dividends received (from 30% owned corporation)	200,000
LTCG	30,000
STCL	12,000
Local Municipal Bond Interest	10,000
Cost of Goods Sold	375,000
Administrative Expsenses	325,000
Charitable Contributions	60,000