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USCo incurred $161,000 in interest expense for the current year. The tax book value of USCo's assets generating foreign-source income is $8,050,000. The tax book

USCo incurred $161,000 in interest expense for the current year. The tax book value of USCo's assets generating foreign-source income is $8,050,000. The tax book value of USCo's assets generating U.S.-source income is $80,500,000. How much of the interest expense is allocated and apportioned to foreign-source income? Do not round intermediate computations but if required, round your final answer to the nearest dollar.

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