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	$	33,431	Deducted on federal return
Indiana Income Taxes	$	18,430	Deducted on federal return
Ohio Commercial Activity Tax	$	3,972	Deducted on federal return
Illinois Municipal Bond Interest	$	9,944	Excluded from federal return
Indiana Municipal Bond Interest	$	15,350	Excluded from federal return
Federal T-Note Interest	$	2,472	Included on federal return

PWD's Federal Taxable Income was $114,000. Calculate PWD's Illinois state tax base.

Multiple Choice

• $129,958.

• $144,959.

• $145,308.

• $178,739.