PWD Incorporated is an Illinois corporation. It properly included, deducted, or excluded the following items on its federal tax return in the current year:

Item	Amount		Federal Treatment
Illinois Income Taxes	$	33,424	Deducted on federal return
Indiana Income Taxes	$	18,435	Deducted on federal return
Ohio Commercial Activity Tax	$	3,974	Deducted on federal return
Illinois Municipal Bond Interest	$	9,948	Excluded from federal return
Indiana Municipal Bond Interest	$	15,325	Excluded from federal return
Federal T-Note Interest	$	2,474	Included on federal return

PWD's Federal Taxable Income was $113,000. Calculate PWD's Illinois state tax base.

a. $128,961.

b. $143,950.

c. $144,286.

d. $177,710.