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Drab Corporation, a calendar year S corporation, had the following transactions during 2017:Sales$1,500,000Cost of Goods Sold$700,000Long-term capital gain,000Short-term capital loss,000Political lobbying expenditures,000Amortization of organizational expenditures,000Salary expense$100,000Rent expense$140,000Tax-exempt interest income$10,000Dividends paid to shareholders$45,000Q:Drab Corporation’s taxable income which passes through to each shareholder as of the last day of the S corporation’s tax year is