Last year, california sushi and such (css) had sales of $65 million. the firm's operating expenses amounted to $20 million and costs of goods sold totaled $15 million. in addition, css received $80,000 in dividend income, and paid $300,000 in dividends to its stockholders. css has $25 million in bonds outstanding with an annual interest payment of 9%. the firm also had $5 million in depreciation expense, and sold land for $3.5 million that had been purchased for $2.5 million several years earlier. what is the firm's tax liability