In 2019, AutoUSA Inc. recorded $700,000 of net book income before federal taxes, including $30,000 of interest income from tax-exempt bonds, interest expense of $3,000 on a loan used to finance the acquisition of the tax-exempt bond, $5,000 of life insurance premiums to cover key employees where AutoUSA is the beneficiary, $30,000 of charitable contributions, net capital losses of $14,000 and $10,000 in dividend income from a 25% owned corporation. In addition Auto USA computed that the MACRS depreciation for 2018 exceeds the book depreciation by $28,000. What is AutoUSA's taxable income when it files its return, be sure to show your calculations