Bulldog Incorporated is a Georgia corporation. It properly included, deducted, or excluded the following items on its federal tax return in the current year:

Item	Amount		Federal Treatment
Georgia income taxes	$	25,496	Deducted on federal return.
Tennessee income taxes	$	13,653	Deducted on federal return.
Washington gross receipts tax	$	3,105	Deducted on federal return.
Georgia bond interest income	$	10,000	Excluded from federal return.
Federal T-note interest income	$	4,500	Included on federal return.
Domestic production activities deduction (DPAD)	$	15,096	Deducted on federal return.

Assuming Bulldogs federal taxable income was $194,302, calculate its Georgia state tax base.