FEDERAL TAX QUESTION (15 MARKS)

Taxable Income in 2020	$ 500,000
Permanent establishment in	Ontario, Manitoba and the U.S
Other Information is provided below

	Gross Revenues	Salaries and salaries
Ontario	$1,000,000	$360,000
Manitoba	1,200,000	540,000
U.S.	800,000	480,000
Total	$3,000,000	$1,380,000

Calculate Allocated Taxable income according to the IRS provisions.