Lefty provides demolition services in several southern states. Lefty has property as follows:

Della Corporation is headquartered in Carlisle, Pennsylvania. Della has a Pennsylvania state income tax base of $434,500. Of this amount, $76,900 was nonbusiness income. Della's Pennsylvania apportionment factor is 28.52 percent. The nonbusiness income allocated to Pennsylvania was $61,950. Assuming a Pennsylvania corporate tax rate of 7.75 percent, what is Della's Pennsylvania state tax liability? (Round your answer to the nearest whole number.)

Lefty is a Mississippi Corporation. Lefty also rents property in Mississippi and Tennessee with annual rents of $63,000 and $28,000, respectively. What is Lefty's Mississippi property numerator? (Round your answer to the nearest whole number.)