Ashton Corporation is headquartered in Pennsylvania and has a state income tax base there of $539,000. Of this amount, $80,000 was nonbusiness income. Ashtons Pennsylvania apportionment factor is 43.30 percent. The nonbusiness income allocated to Pennsylvania was $56,000. Assuming a Pennsylvania corporate tax rate of 8.25 percent, what is Ashtons Pennsylvania state tax liability? (Round your answer to the nearest whole dollar amount.)

State tax liability