h. Determine HH's allocation of nonbusiness income to Maine.

i. Determine HH's Maine taxable income.

j. Calculate HH's Maine income tax liability, assuming a Maine income tax rate of 5 percent.

Happy Hippos (HH) is a manufacturer and retailer of New England crafts headquartered in Camden, Maine. HH provides services and has sales, employees, property, and commercial domicile as follows: HH's sales of goods and services by state are as follows: HH has federal taxable income of $282,487 for the current year. Included in federal taxable income are the following income and deductions: - $12,000 of Vermont rental income. - City of Orono, Maine, bond interest of $10,000. - $10,000 of dividends. - $2,498 of state tax refund included in income. - $32,084 of state net income tax expense. - $59,234 of federal depreciation. Other relevant facts include: - Assume that the New York sales are to a single customer who is a retailer and can provide a valid New York reseller's certificate. - Maine state depreciation for the year was $47,923, and Maine doesn't allow deductions for state income taxes. - The employees present in Connecticut, Massachusetts, and Rhode Island are salespeople who perform only activities protected by Public Law 86-272. - Assume that each of the states is a separate-return state. HH's payroll is as follows: HH's property is as follows: Note: Leave no answer blank. Enter zero if applicable. Except as directed, round your final answers to the nearest whole dollar amount