Why is this wrong?

Ashton Corporation is headquartered in Pennsylvania and has a state income tax base there of $523,000. Of this amount, $81,000 was nonbusiness income. Ashton's Pennsylvania apportionment factor is 40.30 percent. The nonbusiness income allocated to Pennsylvania was $45,250. Assuming a Pennsylvania corporate tax rate of 8.25 percent, what is Ashton's Pennsylvania state tax liability? (Round your answer to the nearest whole dollar amount.) Answer is complete but not entirely correct. State tax liability $ 19,101