P, S and T join in filing a consolidated tax return. On a stand-alone basis, P generates taxable income of $100, S generates taxable income of $300 and T generates a loss of $200. The federal income tax liability for the P, S and T group is $70. Assume that the contribution of consolidated income method is used under Section 1552(a)(1). What amount of the tax liability is attributable to S (rounded to the tenths)?

Group of answer choices

None of the above

$52.5

$35

$0

$23.3