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Which of the following statements is correct regarding direct income and franchise taxes? A. A franchise tax cannot be measured by net income. B. A state cannot have both a direct income tax and a franchise tax measured on either net income or the value of capital stock. C. A state cannot have a franchise tax of any type if it has a direct income tax. D. With a Franchise Tax a state may tax earnings on US obligations. ABC State has both a franchise tax measured by net income and a direct income tax. ABC does not exempt its own state obligations. In which tax base can ABC include earnings on federal obligations? A. ABC can include earnings on federal obligations in both tax bases simultaneously. B. Direct income tax base. C. Franchise tax base. D. None of the above. 4. Which of the following cases held that simply maintaining an office and having two or three salesmen in the state was sufficient to establish nexus under both the Due Process and Commerce Clauses? A. Complete Auto Transit. Inc. v. Brady B. International Harvester Co.v. Department of Treasury C. Northwestern Portland Cement Co. V. Minnesota D. Spector Motor Service v. O'Connor 5. Which of the following cases held that a direct income tax on the privilege of doing business is not per se unconstitutional when it is applied to interstate commerce? A. Complete Auto Transit, Inc. v. Brady B. International Harvester Co. v. Department of Treasury C. Northwestern Cement Co. v. Minnesota D. Spector Motor Service v, O'Connor