A new state statute provides that the state will be including in its apportionable tax base all investment income of the corporation whether or not arising out of business conducted in the state. This statute is: an example of UDITPA provisions adopted by a state likely a violation of the U.S. Constitution an example of an Amazon law a proper application of an apportionment formula c and d, only Mixer Corporation sends salespersons into Indiana to sell photocopiers. Mixer collects use tax and remits the tax to Indiana when it ships photocopiers into Indiana. Mixer does not file corporate income tax returns in Indiana. This position is: appropriate based on the Amazon case appropriate based on UDITPA appropriate based on Public Law 86-272 appropriate based on the inconsequential element test c and d, only