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	$ 33,333	Deducted on federal return
Indiana income taxes	$ 18,500	Deducted on federal return
Ohio Commercial Activity Tax	$ 4,000	Deducted on federal return
Illinois municipal bond interest	$ 10,000	Excluded from federal return
Indiana municipal bond interest	$ 15,000	Excluded from federal return
Federal T-note interest	$ 2,500	Included on federal return

PWD's federal taxable income was $100,000. If Illinois only requires Illinois taxes to be added back, calculate PWD's Illinois state tax base.

A) $116,000 B) $130,833 C) $131,000 D) $145,833 The correct answer is D. Please explain how to get this number.