1) X corporation, a seller of tangible personal property, does business only in Zeta and Iota, having employees and physical locations in both states. Its activities in both states go beyond mere solicitation of sales by salesmen. It has both apportionable and allocable income. Zeta imposes an income tax, while Iota does not. Zeta has adopted all the provisions of UDITPA. Which of the following statements is accurate? A. X Corporation does not qualify for apportionment or allocation in Zeta B. X Corporation does qualify for apportionment and allocation in Zeta. C. X Corporation qualifies for apportionment in Zeta, but not allocation. D. X Corporation qualifies for allocation in Zeta, but not apportionment E. None of the above