Exercise 24-21 (Algorithmic) (LO. 3, 4) Legends Corporation owns and operates two manufacturing facilities, one in State A and the other in State B. Due to a temporary decline in sales, Legends has rented 25% of its State A facility to an unaffiliated corporation. Legends generated $266,000 net rent income and $1,862,000 income from manufacturing. Both states classify the rent income as allocable (nonapportionable) income. By applying the statutes of each state, Legends determines that its apportionment factors are 70% for State A and 30% for State B. How much income is subject to tax in a. State A: b. State B