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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 S 33,333 Deducted on federal return Indiana income taxes S 18,500 Deducted on federal return Ohio Commercial Activity Tax 5 4,000 Deducted on federal return Depreciation S 40,000 Deducted on federal return Illinois municipal bond interest S 10,000 Excluded from federal return Indiana municipal bond interest S 15,000 Excluded from federal return Federal Tnote interest 5 2,500 Included on federal return State depreciation expense was $50,000. Hoosier's federal taxable income was $150,300. Calculate Hoosier's Indiana state tax base