Nicole's Salon, a Louisiana Corporation, operates beauty salons in Arkansas, Louisiana, and Tennessee. These salon's payroll by state, are as follows:

Nicole's Salon

State _______________Payroll

Arkansas ................ $130,239

Louisiana ................ 309,192

Tennessee ............... 723,010

Total ..................... $1,162,441

What are the payroll apportionment factors for Arkansas, Louisiana, and Tennessee in each of the following alternative scenarios?

a) Nicole's Salon has nexus in Arkansas, Louisiana, and Tennessee.

b) Nicole's Salon has nexus in Arkansas, Louisiana, and Tennessee, but $50,000 of the Arkansas amount is paid to independent contractors.