3. Dixon Corporation has nexus in States X and Y. Dixon's activities for the year are summarized below. Dixon had federal taxable income of $400,000. Item Sales Property - Cost Property - A/D Payroll State X $900,000 $500,000 ($300,000) $1,000,000 State Y $600,000 $300,000 ($100,000 $1,500,000 Total $1,500,000 $ 800,000 ($400,000) $2,500,000 Determine the total income apportioned to State Y assuming single factor sales apportionment. For purposes of the State Y property factor assume that historic cost is used