ABC Corporation operates in State X$,$ which has a complex state tax system. ABC Corporation has the following information for the current tax year:

Total gross receipts: $$5,000,000$

Cost of goods sold: $$2,000,000$

Operating expenses: $$1,500,000$

Interest income: $$100,000$

Dividend income: $$50,000$

State income tax expenses: $$200,000$

State X imposes a gross receipts tax on businesses with a rate of $2\%$ on gross receipts over $$1,000,000,$ a corporate income tax rate of $5\%,$ and allows a deduction for dividends received from in$-$state corporations at $80\%$ of the dividend income.

Calculate ABC Corporation's:

Gross receipts tax liability

Net income before state taxes

State corporate income tax liability

Net income after state taxes