Forty-six states tax corporations on the income they earn without the state's boundaries. This could mean that corporations have to deal with 46 different sets of tax laws. However, most states use the federal definition of corporate income.

Which of the following is an advantage of state conformity to federal corporate income tax laws?

		States have control over their corporate income tax revenues.
		States have to enact comprehensive corporate income tax statutes.
		Conformity eases the compliance burden of corporate taxpayers.
		All of the above are advantages of state conformity.