Condor Corporation Generated $450,000 of State Taxable Income from Selling

Condor Corporation generated $450,000 of state taxable income from selling its product in States A and B. For the taxable year, the corporation's activities within the two states were as follows:
$$\begin{array} { l r r r } & \text { State A } & \text { State B } & \text { Total } \\\text { Sales } & \$ 800,000 & \$ 200,000 & \$ 1,000,000 \\\text { Property } & 300,000 & - 0 - & 300,000 \\\text { Payroll } & 200,000 & 800,000 & 1,000,000\end{array}$$

Condor has determined that it is subject to tax in both States A and B. Both states utilize a three-factor apportionment formula that equally weights sales, property, and payroll. The rates of corporate income tax imposed in States A and B are 5% and 3%, respectively. Determine Condor's state income tax liability.