Delicious Dave$$s Maple Syrup, a Vermont corporation, has property in the following states:

Property

State Beginning Ending

Maine $ $935,185$ $ $1,006,788$

Massachusetts $ $111,990$ $ $215,097$

New Hampshire $ $391,601$ $ $292,438$

Vermont $ $885,432$ $ $907,576$

Total $ $2,324,208$ $ $2,421,899$

What are the property apportionment factors for Maine, Massachusetts, New Hampshire, and Vermont in each of the following alternative scenarios? $($Round intermediate calculations and final answers to $2$ decimal places.$)$

a$.$ Delicious Dave$$s has income tax nexus in each of the states.

b$.$ Delicious Dave$$s has income tax nexus in each of the states, but the Maine total includes $$415,000$ of investment property that Delicious rents out $($unrelated to its business$).$

c$.$ Delicious Dave$$s has income tax nexus in each of the states, but it also pays $$51,500$ to rent property in Massachusetts.