Quantitative Problem: Andrews Corporation has income from operations of $252,000. In addition, it received interest income of $25,200 and received dividend income of $28,000 from another corporation. Finally, it paid $11,200 of interest income to its bondholders and paid $46,300 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.