f. Determine HHs Maine apportionment factors using the three-factor method (assume that Maine is a throwback state).

g. Calculate HH's business income apportioned to Maine.

h. Determine HH's allocation of nonbusiness income to Maine.

i. Determine HH's Maine taxable income.

j. Calculate HH's Maine income tax liability, assuming a Maine income tax rate of 5 percent.

Happy Hippos (HH) is a manufacturer and retailer of New England crafts headquartered in Camden, Maine. HH provides services and has sales, employees, property, and commercial domicile as follows: HH 's sales of goods and services by state are as follows: HH has federal taxable income of $282,487 for the current year. Included in federal taxable income are the following income and deductions: - $12,000 of Vermont rental income. - City of Orono, Maine, bond interest of $10,000. - $10,000 of dividends. - $2,498 of state tax refund included in income. - $32,084 of state net income tax expense. - $59,234 of federal depreciation. Other relevant facts include: - Assume that the New York sales are to a single customer who is a retailer and can provide a valid New York reseller's certificate. - Maine state depreciation for the year was $47,923, and Maine doesn't allow deductions for state income taxes. - The employees present in Connecticut, Massachusetts, and Rhode Island are salespeople who perform only activities protected by Public Law 86-272. - Assume that each of the states is a separate-return state. HH's payroll is as follows: HH's property is as follows: Note: Leave no answer blank. Enter zero if applicable. Except as directed, round your final answers to the nearest whole dollar amount