Jenna is a single taxpayer with no dependents so she qualifies for one personal exemption. During $2013,$ she earned wages of $$140,000.$ She doesn't itemize deductions, so she will take the standard deduction and her personal exemption to calculate $2013$ taxable income. In addition, during the year she sold common stock that she had owned for five years for a net profit of $$4,200.$ How much does Jenna owe to the IRS for taxes? Round your intermediated and final answers to the nearest cent.

Andrews Corporation has income from operations of $$247,000.$ In addition, it received interest income of $$24,700$ and received dividend income of $$29,500$ from another corporation. Finally, it paid $$10,300$ of interest income to its bondholders and paid $$42,200$ of dividends to its common stockholders. Using the $2013$ corporate tax schedule, what is the firm$$s federal income tax? Round your intermediated and final answers to the nearest cent.