National City, Inc., an exempt organization, has the following amount reflected on its books and records. Gross Receipts (Unrelated $650,000 Business Activity) Expenses (Unrelated Business $425,000 Activity) Dividend income $12,000 Interest income 6,000 Royalty income (National City own5,000 90% of the payor) 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 City's Unrelated Business Income Tax