Burgess Fabricators, Inc. did business in and is subject to the tax of State 1 and State 2, where it had its commercial domicile. It had the following nonbusiness income for the year:
∎ $15,000 in net rental income from real property situated in State ∎ $10,000 in net rental income from machinery used in State 1 ∎ $15,000 in capital gains from the sale of real property situated in State 2 ∎ $8,000 in capital gains from the sale of intangible personal property used in State 1 ∎ $1,000 in interest paid by a company whose commercial domicile was in State 1 ∎ $2,000 in dividends paid by a company whose commercial domicile was in State 1 Under UDITPA, how much of this nonbusiness income should be allocated to State 1, and how much should be allocated to State 2?