Cranberry Corporation has $3,240,000 of current year taxable income.

1. If the current year is a calendar year ending on December 31, 2017, calculate Cranberry's regular income tax liability.
2. If the current year is a calendar year ending on December 31, 2018, calculate Cranberrys regular income tax liability.
3. If the current year is a fiscal year ending on April 30, 2018, calculate Cranberry's regular income tax liability. (Do not round intermediate calculations.)