a company is domiciled in one state but is subject to income tax in multiple states, business income is nerally allocated under the Uniform Division of Income for Tax Purposes Act (UDITPA) on the basis of a mbination of which of the following ratios? A. Average value of real and personal property, number of employees, and sales. B. Average value of real and personal property, compensation to employees, and sales. C. Fair market value of real and personal property, number of employees, and sales. D. Fair market value of real and personal property, compensation to employees, and sales