Leon Corporation owns and operates two (22) manufacturing facilities, one in State X and the other in State Y Due to a temporary decline in the corporation's siles, Leona Corporation has rented twenty percent (20%) of its State Y facility to an alliated corporation Leon Corporation generated 51.000.000 Net Rental Income on the restal of the twenty percent (209) of its State Y tacity and 59,000,000 Income from manufacturing Leona Corporation is incorporated in State Y. For State X and State Y purposes, rental income is classified as allocable Monbusiness locowe. By applying the statutes of each State Leon Corporation determined that its apportionment factors are 65 for State and 35 for Site Y Learn Corporation's Income stributed to State Y is 53,150,000 53.500.000 .44.150,000 $9.000.000