CPC Inc., a C corporation with accumulated earnings and profits, elected to be an S corporation four years ago. In the current tax year, gross receipts total $200,000, which included $80,000 of passive investment income ($30,000 dividends and $50,000 from rents). Since CPC is in the electronics business, all rental income is passive. Expenditures directly connected with production of the passive investment income total $39,000, consisting of $4,000 in broker fees and $35,000 in rental expenses. CPC also has $90,000 in non-separately stated business deductions and $5,000 in charitable contributions. (Round to the nearest dollar.)

Question 2: What amount of excess net passive income (ENPI) tax does CPC owe?