Problem $12-49($LO $12-3)($Algo$)$Ashton Corporation is headquartered in Pennsylvania and has a state income tax base there of $$581,000.$ Of this amount, $$64,000$ was nonbusiness income. Ashton's Pennsylvania apportionment factor is $45\mathrm{.}30$ percent. The nonbusiness income allocated to Pennsylvania was $$42,000.$Assuming a Pennsylvania corporate tax rate of $8\mathrm{.}25$ percent, what is Ashton's Pennsylvania state tax lability?Note: Round your answer to the nearest whole dollar amount.