The estimated taxable income for Shebill Corporation on January 1, 2014, was $80,000, $100,000, $100,000 and $120,000, respectively, for each of the four quarters of 2014. Shebill's estimated annual effective tax rate was 30%. Durin g the second quarter of 2014, the estimated annual effective tax rate was increased to 34%. Given only this information, Shebill's second-quarter income tax expense was