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 Federal Treatment Amount Illinois income taxes $ 33,410 Deducted on federal return Indiana income taxes $ 18,445 Ohio Commercial Activity Tax Illinois municipal bond interest Indiana municipal bond interest Federal T-note interest $ 3,978 $ 9,956 $ 15,275 $ 2,478 Deducted on federal return Deducted on federal return Excluded from federal return Excluded from federal return Included on federal return PWD's federal taxable income was $111,000. If Illinois only requires Illinois taxes to be added back, calculate PWD's Illinois state tax base. Multiple Choice $157,207 $141,399 $142,242 $126,967