During the year Sam, Inc. (a publicly traded, non-closely held corporation) presents the following information related to its operations:

Total Sales	$500,000
Dividends Received from a corporation in which they have a 70% ownership interest	$20,000
Operating Expenses	($100,000)
Charitable Contributions (cash)	($20,000)
Interest Expense	($200,000)
Losses from investment in a passive activity	($10,000)

What is Sams tax liability for the year?