Quantitative Problem: Andrews Corporation has income from operations of $221,000. In addition, it received interest income of $22,100 and received dividend income of $30,000 from another corporation. Finally, it paid $11,700 of interest income to its bondholders and paid $43,000 of dividends to its common stockholders. The firm's federal tax rate is 21%. What is the firm's federal income tax? Do not round intermediate calculations. Round your answer to the nearest dollar.