18.True or False. A corporation can be included in a combined report even if that corporation does not have any employees or property, whether tangible or intangible, in the taxing state. a)True. b)False.

19.True or False. Payments to independent contractors are included within the payroll factor of UDITPA's apportionment factor. a)True. b)False.

20.True or False. The property factor under UDITPA is based on the fair market value of the property. a)True. b)False.