Last year, Reggie, a Los Angeles, California, resident, began selling autographed footballs through Trojan Victory (TV) Incorporated, a California corporation. TV has never collected sales tax. Last year it had sales as follows: California ($101,600), Arizona ($12,000), Oregon ($16,600), New York ($52,000), and Wyoming ($1,200). Most sales are made over the Internet and shipped by common carrier

a- California treats the autographed footballs as tangible personal property subject to an 8.25 percent sales tax rate. Calculate Sales tax for California.

b- California treats the autographed footballs as part tangible personal property ($50,800) and part services ($50,800), and tangible personal property is subject to an 8.25 percent sales tax rate. Calculate Sales tax for California.

c- TV has no property or other physical presence in New York (10.25 percent) or Wyoming (5 percent). Calculate Sales tax for New York and Wyoming.

d- TV has Reggie deliver a few footballs to fans in Arizona (5.6 percent sales tax rate) and Oregon (no sales tax) while attending football games there. Calculate Sales tax for Arizona and Oregon.