7. Property is considered delivered or shipped to a purchaser within the state if the shipment terminates in the state, even if the purchaser subsequently transfers the property to another state. Which of the following is not true regarding "throwback Rules"? A. Sales frequently are attributed to a state other than the destination state through throwback rules if the taxpayer is not taxable in the destination state. B. All UDITPA states have adopted the throwback rule. C. If the taxpayer is not taxable in the destination state and the state of origin has not adopted the throwback rule, there will be "nowhere income" and less than 100% of the taxpayer's income will be subject to tax. D. The "double throwback rule" refers to the circumstances where the state of origin has adopted the throwback rule and the taxpayer is not taxable in the state from where property is shipped causing the sale to be "thrown back" to the state where the taxpayer's salespersons' offices are located. E. All of the above are false.