Griffey Communications recently realized $$102,500$ in operating income. The company had interest income of $$20,000$ and realized $$70,000$ in dividend income. The company's interest expense was $$40,000.$ Its corporate tax rate is $25\%.$ Griffey is a small company, so it is not subject to the interest expense deduction limitation$.$

Assume a $50\%$ dividend exclusion for taxes on dividends.

Which of the following most closely matches the tax liability of Griffey Communications?