QUESTION 3 Bulldog Incorporated is a Georgia corporation. It properly included, deducted, or excluded the following items on its federal tax retum in the current year Item Amount Federal Treatment Georgia Income Taxes $25,496 Deducted on federal return Tennessee Income Taxes $12,653 Deducted on federal return Washington Gross Receipts Tax $3,105 Deducted on federal return Georgia Bond Interest $10,000 Excluded from federal return Federal T-Note Interest $4,600 Included on federal rotum Domestic Production Act. Ded. (DPAD) $15,096 Deducted on federal return Bulldog's federal taxable income was $194,302 Calculate its Georgia state tax base