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 Posts tax on excess net passive income?

		$ 51,042
		$ 61,250
		$ 36,458
		$ 69,602