Problem 23-49 (LO 23-3) (Algo) Ashton Corporation is headquartered in Pennsylvania and has a state income tax base there of $549,000. Of this amount, $77,000 was nonbusiness income. Ashton's Pennsylvania apportionment factor is 42.35 percent. The nonbusiness income allocated to Pennsylvania was $52,500. Assuming a Pennsylvania corporate tax rate of 8.25 percent, what is Ashton's Pennsylvania state tax liability? (Round your answer to the nearest whole dollar amount.) State tax liability