Della corporation is headquartered in carlisle, pennsylvania. della has a pennsylvania state income tax base of $433,500. of this amount, $76,700 was nonbusiness income. della's pennsylvania apportionment factor is 28.52 percent. the non-business income allocated to pennsylvania was $61,850. assuming a pennsylvania corporate tax rate of 7.75 percent, what is della's pennsylvania state tax liability?

Simon, aged 10, is invited to a classmate's birthday party at an exclusive ski resort on march 15th. the day will include 4 hours of snowboarding, lunch and birthday cake. simon's mother checks a box on the invitation that says "yes, we will attend" and returns it to the classmate's address. unfortunately, they later don't attend the party when simon comes down with the flu. on march 17th, simon's mother receives an invoice in the mail from simon's classmate for $35 that says, "party no-show fee." can simon's classmate collect the fee?