Kim Corporation, a calendar year taxpayer, operates manufacturing facilities in State A and State B. A summary of Kim's property holdings are as follows: Determine Kim's property factors for the two states, The statutes of both States A and B provide that average historical cost of business. property is to be included in the property factor. Determine Kim is property factors for the twa states. The statutes of both States A and A provide that average historical cost of business property is to be indeded in the property facter. Mound vour answers to one decimal place. The propertv factor for fitate a 11 X Th, and the property tacter for state B is