Great news! Our favorite pizza shop, Joe's had a record year. They had $4,743,823 in sales. For the year they had cash operating expenses of $523,854 They had COGS of $1.240,000. They had depreciation of $100.000 (not counted in cash operating expenses). They paid interest on their bonds of 5114,000. They decided to pay $52.000 in dividends. They also received $27.000 in dividend income in a company they have a 45% ownership stake in. What is their tax liability