in 2022, jones inc. purchased a patent for a new radio system developed by a French company. they pay $800,000 for the patent. the patent comes supplied with 50 pages of blueprints. the purchase is made in state blue, at the headquarters of Jones Inc., state blue utilizes the so called "physical usefulness" test in determining whether combined purchases intangible property and tangible personal property are taxable. true or false: on the company's 2022 state blue income tax return, the cost of the patent will be entirely excluded from both the numerator and the denominator of the property factor calculation