Herger Corporation does business in California, Nevada, and Oregon and has income tax nexus in these states as well. Herger's California state tax base was $939,500 after making the required federal/state adjustments. Herger's federal tax return contains the following items Item Federal T-note interest income Nevada municipal bond interest income California municipal bond interest income Interest expense related to T-note interest income Royalty income Travel expenses Amount $ 4,700 $ 4,840 $ 6,400 $ 1,710 $112,000 $ 9,3ee Determine Herger's California business income. Business income