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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: Beginning

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:

Beginning of Year
State A State B Total
Inventory $300,000 $200,000 $500,000
Plant and equipment 2,500,000 1,500,000 4,000,000
Accumulated depreciation:
plant and equipment (1,000,000) (600,000) (1,600,000)
Land 600,000 1,000,000 1,600,000
Rental property* 900,000 300,000 1,200,000
Accumulated depreciation:
rental property (200,000) (90,000) (290,000)
End of Year
State A State B Total
Inventory $400,000 $200,000 $600,000
Plant and equipment 2,800,000 1,200,000 4,000,000
Accumulated depreciation:
plant and equipment (1,200,000) (650,000) (1,850,000)
Land 600,000 1,200,000 1,800,000
Rental property* 1,000,000 300,000 1,300,000
Accumulated depreciation:
rental property (250,000) (100,000) (350,000)
*Unrelated to regular business operations.

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.

Round your answers to one decimal place.

The property factor for State A is [fill in the blank 1] %, and the property factor for State B is [fill in the blank 2] %.

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