Compute Still Corporation's State Q Taxable Income for the Year

Compute Still Corporation's State Q taxable income for the year.
$\begin{array}{ll}\text { Addition modifications } & \$ 70,000 \\\text { Allocated income -total } & \$ 80,000 \\\text { Allocated income -State Q } & \$ 60,000 \\\text { Allocated income -State P } & \$ 20,000 \\\text { Apportionment percentage -State Q } & 40 \% \\\text { Federal taxable income } & \$ 500,000 \\\text { State tax credits } & \$ 11,000 \\\text { Subtraction modifications } & \$ 30,000\\\text{ Tax rate}&5\%\end{array}$