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Herger Corporation does business in California, Nevada, and Oregon and has income tax nexus in these states as well. Hergers California state tax base was

Herger Corporation does business in California, Nevada, and Oregon and has income tax nexus in these states as well. Hergers California state tax base was $962,060 after making the required federal/state adjustments. Hergers federal tax return contains the following items:

Item Amount
Federal T-note interest income $ 6,800
Nevada municipal bond interest income $ 3,680
California municipal bond interest income $ 8,400
Interest expense related to T-note interest income $ 1,800
Royalty income $ 155,000
Travel expenses $ 9,800

Determine Hergers California business income.

Business income

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