Quantitative Problem: Andrews Corporation has income from operations of $253,000. In addition, it received interest income of $25,300 and received dividend income of $32,900 from another corporation. Finally, it paid $12,100 of interest income to its bondholders and paid $43,100 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.