Given the following tax structure, what minimum tax would need to be assessed on Shameika to make the tax progressive with respect to effective tax rates?

Note: Round percentages to $1$ decimal place. Round your final answer to nearest whole dollar amount.

Taxpayer Salary Muni$-$Bond Interest Total Tax

Mihwah $ $29,000$ $ $29,000$ $ $2,842$

Shameika $ $69,000$ $ $39,500???$