Castle Corporation conducts business in States 1, 2, and 3. Castles $630,000 taxable income consists of $555,000 apportionable income and $75,000 allocable income generated from transactions conducted in State 3. Castles sales, property, and payroll are evenly divided among the three states, and the states all employ a three-equal-factors apportionment formula.

Determine how much of Castles income is taxable in each of the following states.

a. State 1: $ _________

b. State 2: $ _________

c. State 3: $ _________