Helene Corporation owns manufacturing facilities in States A, B, and C. All three states use the same measure of apportionable taxable income and the same method of computing the UDITPA payroll, property and sales factors. A uses a three-factor apportionment formula under which the sales, property and payroll factors are equally weighted. B uses a three-factor apportionment formula under which sales are double-weighted. C employs a single-factor apportionment factor, based solely on sales.

Helenes operations generated $1,000,000 of apportionable taxable income, and its sales, payroll, and property owned in each of the three states are as follows.

State A State B State C Totals

Sales $300,000 $900,000 $300,000 $1,500,000

Payroll 100,000 150,000 50,000 300,000

Property 200,000 200,000 200,000 600,000

Helenes taxable income apportioned to State B is:

a. $0.

b. $288,889.

c. $311,100.

d. $1,000,000.

e. $508,333