The Stoudemire Trust reports $45,200 of net investment income (NII) and $60,000 in net profits from an active business operation for 2022. Stoudemire retains all of the business profits but, under the terms of the trust agreement, distributes $17,400 cash from the NII to its sole beneficiary Marshall. Round your final answer to the nearest dollar. The trust's liability under the additional tax on NII is