Compute Still Corporation's State Q Taxable Income and Tax Liability

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