Palmetto Corporation realized $300,000 of taxable income from the sales of its products in States A and B. Palmetto's activities in both states establish nexus for income tax purposes. Palmetto's sales, payroll, and property in the states include the following:

Palmetto Corporation has nexus with States A and B. Apportionable income for the year totals $300,000. Palmetto's apportionment factors for the year use the following data.

State A	State B	Totals
Sales	$540,000	$260,000	$800,000
Property	$155,000	$0	$155,000
Payroll	$285,000	$0	$285,000

State B uses a sales-factor-only apportionment formula.

In your computations, round any division to three decimal places before converting to a percentage and use rounded amounts in subsequent computations. If required, round your final answer to the nearest dollar.

Compute Palmetto's taxable income for the year; B uses a sales-factor-only apportionment formula.