Snow Golf Pro is headquartered in Pennsylvania. Assume it has a state income tax base of $215,000. Of this amount, $90,000 was nonbusiness income. Assume that Snow Golf Pro's Pennsylvania apportionment factor is 73.28 percent. The nonbusiness income allocated to Pennsylvania was $30,500. Assuming a Pennsylvania corporate tax rate of 5.5 percent, what is Snow Golf Pro's Pennsylvania state income tax liability?

Note: Round your answer to the nearest whole number.