New York State filing

Six months after filing my daughters '21 NY filing ( she had 3 states of taxable income that Covid year),  she gets a letter from NY stating that she owes an aboutl $400 more  based upon a IT-203 line 43  division calculation ( IT-203  line 31: state tax amount divided by line 31 federal amount).  Third grade division and  Turbotax calculated 88.85% . My HP-12C came up with 88.85 as well.

 

But NYS somehow came up with 99.22%.   This I dont understand. Is this new math or inventive math???  (Alternate math as things are said these days)

 

The NYS letter makes no correction for any other prior number in the return. NYS doesn't argument against the numbers on Line 31 - fed or state . Nor do thy argue  the taxable income value .

 

So how does one speak basic math to alternative math at the NYS tax dept???