Manny established an irrevocable trust for his daughter Shai. Shai is entitled to income annually and has been given Crummey powers. The powers must be exercised in the last 30 days of the year. Manny is contributing $13,057 to the trust. How much can Shai demand in the first year due to his Crummey powers? (Round your answer to 2 decimal places) Use 2023