Della Corporation Is Headquartered in Carlisle, Pennsylvania

Multiple Choice

Della Corporation is headquartered in Carlisle, Pennsylvania. Della has a Pennsylvania state income tax base of $431,000. Of this amount, $76,200 was nonbusiness income. Della's Pennsylvania apportionment factor is 28.52 percent. The nonbusiness income allocated to Pennsylvania was $61,600. Assuming a Pennsylvania corporate tax rate of 7.75 percent, what is Della's Pennsylvania state tax liability? (Round your answer to the nearest whole number.)

A) $8,941
B) $9,204
C) $12,616
D) $13,701