do it please

The RoughEdge Trust reports $$45,200$ of net investment income $($NII$)$ & $$60,000$ in net profits from an active business operation for $2022.$ RoughEdge retains all of the business profits but, under the terms of the trust agreement, distributes $$17,400$ cash from the NII to its sole beneficiary Elana.

Round your final answer to the nearest dollar.

The trust's liability under the additional tax on NII is $$\_\_\_\_\_\_\_\_\_.$