Tennis Pro is headquartered in Virginia. Assume it has a state income tax base of $270,000 after making the appropriate adjustments. Of this amount. $60,000 was non-business income. The non- business income included the following: $8,000 of dividend income, $15,000 of interest income, $37.000 of royalty income for an intangible used in Maryland. Tennis Pro has the following sales, payroll and property factors: Virginia Maryland Sales 50% 20% Payroll 70% 5% Property 90% 5% Assume that Virginia uses a double weighted sales four-factor formula. Assuming a Virginia corporate tax rate of 5.5 percent, what is Tennis Pro's Virginia state tax liability? (Round your answer to the nearest whole number.)