Post Corporation, an S corporation with prior year Subchapter C earnings and profits, has for its current taxable year total gross receipts of $$500,000,$ including passive investment income of $$300,000,$ $$220,000$ of which is interest income. Post also has expenses directly connected with the production of this interest income in the amount of $$50,000.$ What is Post$$s tax on excess net passive income?

Group of answer choices

$ $51,042$

$ $61,250$

$ $36,458$

$ $69,602$