Hoosier Incorporated is an Indiana corporation. It properly included, deducted, or excluded the following items on its federal tax return in the current year: Item Amount Federal Treatment Illinois income taxes $ 33,410 Deducted on federal return Indiana income taxes $ 18,445 Deducted on federal return Ohio Commercial Activity Tax $ 3,978 Deducted on federal return Depreciation $ 41,100 Deducted on federal return Illinois municipal bond interest $ 9,956 Excluded from federal return Indiana municipal bond interest $ 15,275 Excluded from federal return Federal T-note interest $ 2,478 Included on federal return State depreciation expense was $51,100. Hoosier's federal taxable income was $151,400. Calculate Hoosier's Indiana state tax base. Multiple Choice