Fannie Corporation owns and operates two (2) manulacturing faciltes, one in State X and the other in state Y. Due to a temporary decline in the corporation's sales, Fannie Cocporation has rented twenty percent (20%) of its State Y tacility to an unatfilated corporation. Fannie Corporation generated $1,000,000 Net Rental Income on the fental of the twenty porcont (20%) of its $ tate Y facilty 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, Farnie Corporation determined that is apportionment factors are . 65 for 5 tate X and 35 for State Y. Fannie Corporation's income attributed to state X is 18.000,000 $5,890,000 50,050,000 $5,200,000