Herger Corporation does business in California, Nevada, and Oregon, and has nexus in these states as well. Hergers California state tax base was $943,500 after making the required federal/state adjustments. Hergers federal tax return contains the following items:

Item	Amount
Federal T-note interest income	$	5,900
Nevada municipal bond interest income	$	3,690
California municipal bond interest income	$	5,500
Interest expense related to T-note interest income	$	1,540
Royalty income	$	181,000
Travel expenses	$	10,100

Determine Hergers California business income.

Business income