Ashton Corporation is headquartered in Pennsylvania and has a state income tax base there of $$500,000.$ Of this amount, $$50,000$ was nonbusiness income. Ashton's Pennsylvania apportionment factor is $42\mathrm{.}35$ percent. The nonbusiness income allocated to Pennsylvania was $$32,000.$

Assuming a Pennsylvania corporate tax rate of $8\mathrm{.}25$ percent, what is Ashton's Pennsylvania state tax liability?