Problem 23-43 (LO 23-3) (Algo) Herger Corporation does business in California, Nevada, and Oregon and has income tax nexus in these states as well Herger's California state tax base was $943,500 after making the required federal-to-state adjustments. Herger's federal tax return contains the following items: Federal T-note interest income Item Nevada municipal bond interest income t California municipal bond interest income Interest expense related to T-note interest income Royalty income Amount $5,900 $3,690 $ 5,500 $1,540 $181,000 $10,100 Travel expenses Determine Herger's California business income. Business income