Brady Corporation is a Nebraska Corporation, but owns business and investment property in surrounding states as well. What is the amount of nonbusiness income allocated to Nebraska? What is the amount of nonbusiness income allocated to South Dakota?

$14,000 of dividend income.

$10,000 of interest income.

$14,000 of rental income for South Dakota property.

$20,000 of royalty income for an intangible used in South Dakota (where nexus exists).

$24,000 of royalty income from Kansas (where nexus does not exist).

$15,000 of capital gain from securities held for investment.

$30,000 of capital gain on real property located in South Dakota.