In its first year of existence (year 1), Willow Corp. (a C corporation) reported a loss for tax purposes of $39,000. In year 2 it reports a $41,000 loss. For year 3. it reports taxable income from operations of $121,000 before any loss carryovers. Using the Corporate Tax Rate Table. determine how much tax Willow Corp. will pay for year 3. Taxes paid in year 3