USA, Inc. $($domestic corp$)$ has average annual gross receipts of $$400$ million.

They have $$10$ million of taxable income resulting in a regular tax liability of $$2\mathrm{.}1$ million $($assume there are no FTCs$).$

The company$$s total deductions are $$300$ million, of which $$11$ million were deductible payments $($no BEAT exception applies$)$ to foreign affiliates.

What is the BEAT tax that must be paid in addition to USA's regular income tax liability?