Azure Corporation owns and operates two manufacturing facilities, one in State X and the other in State Y. Due to a temporary decline in the corporation's sales, Azure has rented 20% of its Y facility to an unaffiliated corporation. Azure generated $2,000,000 net rental income and $2,000,000 income from manufacturing. Azure is incorporated in Y. For X and Y purposes, rental income is classified as allocable income. By applying the statutes of each state, Azure determined that its apportionment factors are 0.75 for X and 0.25 for Y. Azure's income subject to tax in State Y is: a. $2,500,000. b. $0. c. $500,000. d. $4,000,000. e. $2,000,000