National City, Inc., an exempt organization, has the following amount reflected on its books and records.

Gross Receipts (Unrelated Business Activity)	$650,000
Expenses (Unrelated Business Activity)	$425,000
Dividend income	$12,000
Interest income	6,000
Royalty income (National City owns 90% of the payor)	15,000
Rent income from equipment	25,000

The only expenses incurred associated with these items are rental expenses (which includes depreciation of $10,000) of $15,000. Calculate National Citys Unrelated Business Income Tax.