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Hoosier Incorporated is an Indiana corporation. lt properly included. deducted, or excluded the following items on its federal tax return in the current year: Item Amount Federal Treatment Illinois income taxes 5 33,445 Deducted on federal return Indiana income taxes 5 18,420 Deducted on federal return Ohio Commercial Activity Tax 5 3,968 Deducted on federal return Depreciation 5 41,600 Deducted on federal return Illinois municipal bond interest 5 9,936 Excluded from federal return Indiana municipal bond interest 5 15,400 Excluded from federal return Federal Tnote interest 5 2,468 Included on federal return State depreciation expense was $51,600. Hoosier's federal taxable income was $151,900. Calculate Hoosier's Indiana state tax base