castle corporation conducts business in States 1,2 and 3. Castle's $829,000 taxable income consists of $663,200 apportionable income and $165,800 allocable income generated from transactions conducted in State 3. Castle's 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 Castle's income is taxable in each of the following states