Quantitative Problem: Andrews Corporation has income from operations of $235,000. In addition, it received interest income of $23,500 and received dividend income of $30,800 from another corporation. Finally, it paid $9,800 of interest income to its bondholders and paid $41,600 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.