A business is taxable in States A, B, and C. It is commercially domiciled in State A, but most of its facilities are located in State C. The business sells some intangible property at a gain. The sale is not in the regular course of the taxpayer's trade or business, and the intangible property is not an integral part of the taxpayer's regular business operations. Where should the income arising from the sale be allocated? (Points : 3)

State A only State C only States A and C States A, B, and C