Calgary Corporation has PEs in Alberta, British Columbia and in the United States. Gross revenues, Net Income and salaries and wages for each PE are:

Salaries

Gross Revenue Net Income and Wages

Alberta $ $5,000,000$ $$500,000$ $$3,500,000$

British Columbia $4,000,00098,0003,000,000$

United States $4,500,000325,0002,000,000$

Total $$13,500,000$ $$923,000$ $$8,500,000$

For the purposes of calculating the federal abatement, the percentage of income allocated to a Canadian province or territory would be:

Question $7$Answer

a$.$

$64\mathrm{.}79\%.$

b$.$

$65\mathrm{.}72\%.$

c$.$

$70\mathrm{.}63\%.$

d$.$

$71\mathrm{.}57\%.$