JKL inc has a taxable income of $400,000 in the tax year 2021.

It has provided the other details related permanent establishments in

Ontaria, Manitoba, U.S.

	Gross Revenues	Salaries and salaries
Ontario	$500,000	$300,000
Manitoba	1,200,000	540,000
U.S.	800,000	480,000
Total	$2,500,000	$1,320,000
Ypu are required to allocate the Taxable Income as per
the provisions of IRS.

NOTE: THIS IS A FEDERAL TAX QUESTION.

PLZ ATTEMPT ONLY IF YOU ARE 100% SURE.