13,

Hoosier Incorporated is an Indiana corporation. It properly included, deducted, or excluded the following items on its federal tax return in the current year:

Item	Amount	Federal Treatment
Illinois income taxes	$ 33,424	Deducted on federal return
Indiana income taxes	$ 18,435	Deducted on federal return
Ohio Commercial Activity Tax	$ 3,974	Deducted on federal return
Depreciation	$ 41,300	Deducted on federal return
Illinois municipal bond interest	$ 9,948	Excluded from federal return
Indiana municipal bond interest	$ 15,325	Excluded from federal return
Federal T-note interest	$ 2,474	Included on federal return

State depreciation expense was $51,300. Hoosier's federal taxable income was $151,600. Calculate Hoosier's Indiana state tax base.

Multiple Choice

• $172,509

• $174,983

• $200,933

• $208,433

17, Lefty provides demolition services in several southern states. Lefty has property as follows:

Property
State	Beginning	Ending
Alabama	$ 123,066	$ 204,252
Kentucky	$ 203,328	$ 185,119
Mississippi	$ 881,954	$ 1,002,418
Louisiana	$ 243,962	$ 350,321
Tennessee	$ 143,215	$ 143,215
Total	$ 1,595,525	$ 1,885,325

Lefty is a Mississippi corporation. Lefty also rents property in Mississippi and Tennessee with annual rents of $67,000 and $32,000, respectively. What is Lefty's Mississippi property numerator? (Round your answer to the nearest whole number.)

Multiple Choice

• $942,186

• $1,002,418

• $1,069,418

• $1,478,186

11, Roxy operates a dress shop in Arlington, Virginia. Lisa, a Maryland resident, comes in for a measurement and purchases a $1,500 dress. Lisa returns to Virginia a few weeks later to pick up the dress and drive it back to her Maryland residence, where she will use the dress. Assuming that Virginia's sales tax rate is 5 percent and that Maryland's sales tax rate is 6 percent, what is Roxy's sales tax collection obligation?

Multiple Choice

• $0

• $75 to Virginia

• $75 sales tax to Virginia and $15 use tax to Maryland

• $90 to Maryland