Beola Corporation is subject to tax only in State A. Beola Corporation generated the following Income and deductions.

Federal Taxable Income	$800,000
State A Income Tax Expense	65,000
Depreciation allowed for Federal Income Tax purposes	400,000
Depreciation allowed for State Income Tax purposes	290,000

Federal Taxable Income is the starting point in computing State A Taxable Income. State Income Taxes are not deductible for State A tax purposes. Beola Corporation's State A Taxable Income is:

		$975,000.
		$835,000.
		$800,000.
		$865,000.