Wood Corporation was a C corporation in 2014 but elected to be taxed as an S corporation in 2015. At the end of 2014, its earnings and profits were $15,500. The following table reports Woods (taxable) income for 2015 (its first year as an S corporation).

Wood Corporation Income Statement December 31, 2015
Sales revenue	$	150,000
Cost of goods sold		(35,000)
Salary to owners		(60,000)
Employee wages		(50,000)
Depreciation expense		(4,000)
Miscellaneous expenses		(4,000)
Interest income		8,000
Dividend income		2,000
Overall net income	$	7,000

What is Wood Corporations excess net passive income tax for 2015? (Leave no answer blank. Enter zero if applicable.)

Excess net passive income tax