see attached:

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, 459 Deducted on federal return Indiana income taxes $18, 410 Deducted on federal return Ohio Commercial Activity Tax $ 3,964 Deducted on federal return Illinois municipal bond interest $ 9,928 Excluded from federal return Indiana municipal bond interest $15, 450 Excluded from federal return Federal T-note interest $ 2, 464 Included on federal return PWD's federal taxable income was $118,000. Calculate PWD's Illinois state tax base