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$