Delicious Dave's Maple Syrup, a Vermont Corporation, has property in the following states:

Property
State	Beginning	Ending
Maine	$ 967,593	$ 1,040,300
Massachusetts	$ 135,134	$ 247,065
New Hampshire	$ 417,249	$ 317,550
Vermont	$ 918,232	$ 949,176
Total	$ 2,438,208	$ 2,554,091

What are the property apportionment factors for Maine, Massachusetts, New Hampshire, and Vermont in each of the following alternative scenarios?

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

	Property Apportionment Factors
Maine		%
Massachusetts		%
New Hampshire		%
Vermont		%

b) Delicious Dave's has income tax nexus in each of the states, but the Maine total includes $455,000 of investment property that Delicious rents out (unrelated to its business).

	Property Apportionment Factors
Maine		%
Massachusetts		%
New Hampshire		%
Vermont		%

c) Delicious Dave's has income tax nexus in each of the states, but it also pays $55,500 to rent property in Massachusetts.

	Property Apportionment Factors
Maine		%
Massachusetts		%
New Hampshire		%
Vermont		%