Condor Corporation generated $450,000 of state taxable income from selling its product in States A and B. For the taxable year, the corporations activities within the two states were as follows:

	State A	State B	Total
Sales	$800,000	$200,000	$1,000,000
Property	300,000	0	300,000
Payroll	200,000	800,000	1,000,000

Condor has determined that it is subject to tax in both States A and B. Both states utilize a three-factor apportionment formula that equally weights sales, property, and payroll. The rates of corporate income tax imposed in States A and B are 5% and 3%, respectively. Determine Condors state income tax liability.