MED STATE AND LOCAL TAXES #2

A taxpayer has a business income apportionment in State M of 20 %. The taxpayer, who is domiciled in State A, has the following income:

Business income, $ 78 million.

Interest income, $ 9 million, State A bank accounts.

Dividend income, $ 37 million, stock incorporated in State D, and traded on NYSE.

Rental income, $ 16 million, located in State A.

What is the amount, in millions, of income attributable to State M?