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 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 A and B are 5% and 3%, respectively. Determine Condors state income tax liability.

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