Chang Corporation is part of a three$-$corporation unitary business. The group has a water's edge election in effect with respect to unitary State Q$.$ State B does not apply the unitary concept with respect to its corporate income tax laws. Nor does Despina, a European country to which Saldez paid a $$7,000,000$ value added tax this year.

Saldez was organized in Despina and conducts all of its business there. The following is a summary of operations:

$\backslash$table$[[$Corporation$,$Customers' Location,Sales$],[$Chang$,$State B$,$$$20,000,000$