Identify the tax issue or issues suggested by the following situation, and state each issue in the form of a question.

Acme Corporation was formed under the laws of State X and has its corporate headquarters in that state. Acme operates a manufacturing plant in State Y and sells goods to customers in States X$,$ Y$,$ and Z$.$ All three states have a corporate income tax. This year, Acme$$s net profit from its tristate operation was $$14$ million.