Megan is an accountant for KnoxCo. She is a telecommuter and works most days from her home in Tennessee. Twice a month, she travels to Georgia for a staff meeting at the employer's Atlanta headquarters. In which state's payroll factor should Megan's compensation be included if:

a. Megan is an employee and is covered by the qualified retirement plan of her Atlanta employer?

b. Megan works as an independent contractor for several clients, including the Atlanta-based firm?

c. Megan is an employee, and for one day each month, she provides accounting services for KnoxCo's Memphis rental properties?