During a taxation period, Darcy Wholesalers purchased merchandise for $233000. Merchandise sales during this period totaled $414000 and the cost of the merchandise sold was 254000. Ignoring all other costs incurred by Darcy and assuming a rate of 5 percent, how much tax would be paid by Darcy under an invoice-credit VAT system (net tax owing)? Round to the nearest dollar. Do NOT write commas, dollar signs, or decimals in your response. Your Answer: