Fannie Corporation owns and operates two (2) manufacturing facilities, one in State X and the other in State Y Due to a temporary decline in the corporation's sales, Fannie Corporation has rented twenty percent (20%) of its State Y facility to an unaffiliated corporation Fannie Corporation generated $1,000,000 Net Rental Income on the rental of the twenty percent (20%) of its State Y facility and $9,000,000 Income from manufacturing Fannie Corporation is incorporated in State Y. For State X and State Y purposes, rental income is classified as allocable Nonbusiness Income. By applying the statutes of each State Fannie Corporation determined that its apportionment factors are 65 for State X and 35 for State Y. Fannie Corporation's Income attributed to State Xis 56,500,000 $5.850,000 59.000.000 56.850.000