Rubio, Inc., an accrual basis C corporation, reports the following amounts for the tax year. The applicable income tax rate is 30% (combined Federal, state, and global).

Book income, including the items below $185,000

Increase in book allowance for anticipated warranty costs 9,250

Interest income from City of Westerville bonds 18,500

Bribes paid to Federal inspectors 37,000

What is Rubio's taxable income?