Write SQL query to solve given problem: Which distinct state makes beer that has the least amount of bitterness?. Keep the solution inside sql tag ```sql [SQL-Query] ```
SELECT DISTINCT T2.state, T1.ibu FROM beers AS T1 INNER JOIN breweries AS T2 ON T1.brewery_id = T2.id WHERE T1.ibu IS NOT NULL AND T1.ibu = ( SELECT MIN(ibu) FROM beers )