During a taxation period, Darcy Wholesalers purchased merchandise for $237000. Merchandise sales during this period totaled $444000 and the cost of the merchandise sold was 258000. Ignoring all other costs incurred by Darcy and assuming a rate of 5 percent, how much tax would be paid by Darcy under an account-based VAT system (net tax owing)?

Round to the nearest dollar. Do NOT write commas, dollar signs, or decimals in your response.