Baxter Corporation anticipated pretax values for the current year as follows:
Continuing operations. .. ... . . . . .. . . .. . .. .... . $ 60,000
Non-ordinary items:
Item A... . .. .... .. .... . .. ... . .. ... .. .. . . . (30,000)
Item B... . .. .... .. .... . .. ... . .. ... .. .. . . . 25,000
Item C... . .. .... .. .... . .. ... . .. ... .. .. . . . 5,000
Total ................. $ 60,000
The statutory tax rates are as follows: 15% on the first $50,000, 25% on the next $25,000, 34% on the next $25,000, and 39% on amounts in excess of $100,000. Determine the tax expense traceable to non- ordinary items B and C.