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Alpha Corporation operates in States X and Y, both of which use 3-factor apportionment. Alpha is planning to build a new facility in State X,
Alpha Corporation operates in States X and Y, both of which use 3-factor apportionment. Alpha is planning to build a new facility in State X, which will increase its payroll and property in State X. If Alpha's sales factors and overall earnings do not change as a result of the new facility, Alpha's income apportioned to State Y will _blank_
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