Tesla Corp., an accrual basis corporation, reported $757,000 net income after tax on its GAAP financial statements. The corporation's financial records reveal the following information: Tesla earned $3,500 on an investment in tax-exempt municipal bonds. Tesla received an advance payment of rent this year for $25,000. This amount was not included in book income. Tesla's depreciation expense per books was $72,000, and its MACRS depreciation deduction was $105,000. Tesla recorded $58,000 of business meals (not provided by a restaurant) and $27,000 of entertainment expense for book purposes.

Tesla's federal income tax expense per books was $220,000.

Compute Tesla's regular tax liability.