4. X Corp. is located in State A and also has income from its business in State B. Residence State A tax rate is 22%. Source State B tax rate is 27%. X Corp. has income of 20,000 USD in State A, and 13.000 USD in State B. Required: Taking into account above information and using the ordinary tax credit method, calculate the corporate income tax paid in residence State A by X Corp. (10 points)