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

Property
State	Beginning	Ending
Maine	$ 995,950	$ 1,069,623
Massachusetts	$ 155,385	$ 275,037
New Hampshire	$ 439,691	$ 339,523
Vermont	$ 946,932	$ 985,576
Total	$ 2,537,958	$ 2,669,759

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

b. Delicious Dave's has income tax nexus in each of the states, but the Maine total includes $490,000 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 $59,000 to rent property in Massachusetts.