assume that state red changed its apportionment formula in 2023. instead of using the three factor formula utilized by UDIPITA, all taxpayers were required to utilize separate accounting. as a result, jones inc's tax liability doubled in 2023. after filing and paying its 2023 tax, jones inc. sued for a refund in state red tax court arguing that the separate accounting formula is contrary to the United States Constitution. TRUE OR FALSE: Jones Inc will most likely lose this case