Lintner Beverage Corp. reported the following information from their financial statements:

Operating income (EBIT) =	$13,000,000
Interest payments on long-term debt =	$1,900,000
Dividend income =	$1,000,000
Corporate tax rate =	25%

Assume a 50% dividend exclusion for taxes on dividends. What is the firm's total tax liability?

a. $3,025,000

b. $3,500,000

c. $3,250,000

d. $2,900,000

e. $2,775,000