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Dot Corporation has changed its year - end from a calendar year - end to August 3 1 . The income for its short period

Dot Corporation has changed its year-end from a calendar year-end to August 31. The income for its short period from January 1 to August 31 is $54,000. How much is the tax for this short period?
a. $6,250
b. $2,040
c. $11,340
d. $8,667

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