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 a depreciation of $100,000 (not counted in cash operating expenses). They paid interest on their bonds of $114,000. 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?