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: State Sales Happy Hippos In-State Activities Employees Property Services Commercial Domicile Connecticut Maine Massachusetts New York Rhode Island Vermont HH's sales of goods and services by state are as follows: State Connecticut Massachusetts Happy Hippos Sales Goods $ 78,231 292,813 90,238 Services Total $ 52,321 81,313 $ 130,552 HH's payroll is as follows: State Connecticut Maine Massachusetts Rhode Island Vermont Total Payroll HH's property is as follows: State Maine Vermont Total Wages $ 94,231 392,195 167,265 92,391 193,923 $ 940,005 Property Beginning $ 938,234 329,134 $ 1,267,368 Ending $ 937,652 428,142 $ 1,365,794 Maine New York Rhode Island Vermont Totals 129,322 98,313 123,914 23,942 $157,576 $ 812,831 374,126 90,238 129,322 98,313 147,856 $ 970,407 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. Rented $ 12,000 $ 12,000 j. Calculate HH's Maine income tax liability, assuming a Maine income tax rate of 5 percent. Tax liability $ 9,714