Indicate whether each of the following items should be allocated or apportioned by the taxpayer in computing state corporate taxable income. Assume that the state follows the general rules of UDITPA.

a. Profits form sales activities

b. Profits from consulting and other service activities.

c. Losses from sales activities

d. Profits from managing the stock portfolio of a client

e. Profits from managing ones own stock portfolio

f. Gain on the sale of a plot of land held by a real estate developer

g. Gain on the sale of a plot of land held by a manufacturer, on which it may expand its factory.

h. Rent income received by a manufacturer from the leasing of space to a supplier.