RGD Corporation Was a C Corporation from Its Inception in 2014

RGD Corporation was a C corporation from its inception in 2014 through 2018.However, it elected S corporation status effective January 1, 2019.RGD had $50,000 of earnings and profits at the end of 2018.RGD reported the following information for its 2019 tax year.
$$\begin{array} { l c r } & \text { Description } & \text { Amount } \\\text { Consulting revenue } && \$99,000 \\\text { Salary to owners } && ( 40,000 ) \\\text { Employee wages } && ( 30,000 ) \\\text { Depreciation expense }& & ( 5,000 ) \\\text { Municipal bond interest } && 6,000 \\\text { Interest income } && 42,000 \\\text { Dividend income } & &\underline{25,000 }\\ \text { Overall net income } &&\underline{ \$ 97,000} \\\end{array}$$ What amount of excess net passive income tax is RGD liable for in 2019? Assume the corporate tax rate is 21%.