X Co. is subject to a 27% combined tax rate and earns income before interest of $2,000. A shareholder lends $20,000 to the corporation interest-free. All after-tax corporate profits will be paid to the shareholder as a non-eligible dividend. What is the combined corporate and shareholder tax, assuming a shareholder tax rate of 50% on regular income and 43% on non-eligible dividends? (Round your intermediate calculations to the nearest whole dollar.)