During the past year, Hampton Corporation had sales of $5 million, cost of goods sold of $3 million operating expenses of $175,000 and depreciation of $125,000. The firm received $40,000 in dividend income. Hampton has $2.5 million in 8% coupon bonds outstanding. Also, Hampton sold stock during the year, receiving a $60,000 gain on stock owned 6 years, but losing $40,000 on stock owned 4 years. What is the firm's tax payment