Delicious Dave's Maple Syrup, a Vermont Corporation, has property in the following states:

__________________Property__________________

State ________________Beginning ________Ending

Maine .......................... $923,032 ........... $994,221

Massachusetts .............. 103,311 ............ 203,109

New Hampshire ............ 381,983 ............ 283,021

Vermont ........................ 873,132 ............. 891,976

Total ......................... $2,281,458 .......... $2,372,327

What are the property apportionment factors for Maine, Massachusetts, New Hampshire, and Vermont in each of the following scenarios?

a) Delicious Dave's has nexus in each of the states.

b) Delicious Dave's has nexus in each of the states, but the Maine total includes $400,000 of investment property that Delicious rents out (unrelated to its business).

c) Delicious Dave's has nexus in each of the states, but also pays $50,000 to rent property in Massachusetts.