Roger Corporation operates in two states, as indicated below. Roger corporation has done the analysis and they have "nexus" in both states. This year the corporation generated $500,000 of federal taxable income. Apportionment Information for Roger Corporation: Sales Property Payroll State A State B $600,000 $400,000 $150,000 $150,000 $100,000 $ 25,000 Total $1,000,000 $ 300,000 $ 125,000 Compute Roger Corporation's State B taxable income assuming the new single sales factor