Tawana owns and operates a sole proprietorship and has a 37 percent marginal tax rate. She provides her son, Jonathon, $18,000 a year for college expenses. Jonathon works as a pizza delivery person every fall and has a marginal tax rate of 15 percent.

How much pretax income does it currently take Tawana to generate the $18,000 (after taxes) given to Jonathon? (Round your answer to the nearest whole dollar amount.)