Kisco Corp.’s taxable income for 2006 before taking the dividends received deduction was $70,000. This includes $10,000 in dividends from a 15%-owned taxable domestic corporation. Given the following tax rates, what would Kisco’s income tax be before any credits?

Taxable income partial rate table

Tax rate

Up to $50,000

15%

Over $50,000 but not over $75,000

25%

  1. $10,000
  2. $10,750
  3. $12,500
  4. $15,750