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TyroneCo, an S corporation with a positive E & P balance, reports gross receipts for the year totaling $ 4 0 5 , 0 0

TyroneCo, an S corporation with a positive E & P balance, reports gross receipts for the year totaling $405,000
(of which $202,500 is passive investment income). Expenditures directly connected to the production of the
passive investment income total $81,000.
Compute Tyrone's passive investment income tax.
If required, round your final answer to the nearest dollar.
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