Moss Incorporated is a Washington corporation. It properly included, deducted, or excluded the following items on its federal tax return in the current year: Amount $ 25,750 Deducted on federal return $15,500 Deducted on federal return $ 10,000 Excluded from federal return $ 15,000 Excluded from federal return $ 7,500 Included on federal return $134,250 Deducted on federal return Federal Treatment Item Oregon Income Taxes Washington B&O Tax Oregon Municipal Bond Interest Washington Municipal Bond Interest Federal T-Note Interest Depreciation Moss' Oregon depreciation was $145,500. Moss' Federal Taxable Income was $549,743. Calculate Moss' Oregon state tax base