Raptor Corporation Is a PHC for 2009 and Reports $200,000

Raptor Corporation is a PHC for 2009 and reports $200,000 of taxable income on its federal income tax return.
$\begin{array}{ll}\text { Operating profit }&\$100,000\\\text { Long-term capital gain } & 80,000 \\\text { Dividends (20\%-owned corporation) } & 90,000 \\\text { Interest } & 100,000\\ \text {Gross income }&370,000\\ \text {Salaries expense }&(50,000)\\ \text { General and administrative expense}&(25,000)\\ \text {Dividends-received deduction }&(72,000)\\ \text { Taxable income}&\$223,000\\ \text {Regular tax liability }&\$70,220\\\end{array}$ What is Raptor's PHC tax,assuming that it does not pay any dividends?