Tonols Pro M $200,000 after cam Thotate income tax in of air menis Ct this amount, $60,000 was non-business Income The non-bustness 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: Sales 40% Factors Virginia Maryland 20% Payroll 70% 5% 90% 5% Property Assume that Virginia uses an equally weighted three-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.) A