ABC Corporation is a manufacturer and retailer of backpacks with its headquarters in Maine. ABC Corporation has income tax nexus only in Maine, Connecticut, and Vermont (although ABC Corporation has employees in Massachusetts and Rhode Island, the employees are salespeople whose activities are protected by P.L. 86-272).

ABC Corporations sales of goods and services by state are as follows:

State	Total
Connecticut	$255,031
Maine	621,473
Massachusetts	83,209
New York	223,921
Rhode Island	31,389
Vermont	658,741
Totals	$1,873,764

ABC Corporation had federal taxable income of $784,282 in 2023. Included in federal taxable income are the following income and deductions:

$12,000 of rental income from investment real estate located in Vermont.

$10,000 of interest income from investments.

$2,498 of state tax refund included in income.

$32,084 of state net income tax expense.

$59,234 of federal depreciation expense.

Other relevant facts include:

Maines state taxable income calculation starts with federal taxable income.

Maine does not follow federal rules for computing depreciation expense. Depreciation expense for Maine income tax purposes was $47,923.

Maine does not allow deductions for state income taxes.

Maine does not include state income tax refunds in taxable income.

Maine apportions business income using a 4-factor apportionment formula of property, payroll, and sales with sales double-weighted.

Maine is a throwback state.

Maines corporate income tax rate is 5%.

ABC Corporations payroll is as follows:

Payroll
State	Wages
Connecticut	$13,249
Maine	591,293
Massachusetts	562,761
Rhode Island	19,329
Vermont	329,391
Total	$1,516,023

ABC Corporations property is as follows:

Property
State	Beginning	Ending	Rented
Maine	$938,234	$937,652
Vermont	329,134	428,142	$12,000
Total	$1,267,368	$1,365,794	$12,000

What is ABC Corporations state tax base in Maine? $