Zenon, Incorporated has the following taxable income:

U$.$S$.$ source income $ $2,060,000$

Foreign source income $400,000$

Taxable income $ $2,460,000$

Required:

Zenon paid $$49,000$ foreign income tax. Compute its U$.$S$.$ income tax, assuming the foreign source income does not qualify as FDII.

Note: Do not round any intermediate calculations.