Lydell Corporation currently operates in two states, P and Q$.$ State P has a $5$ percent tax rate and uses an equally weighted threefactor apportionment formula. State $Q$ has a $9$ percent tax rate and uses an apportionment formula that double$-$weights the sales factor. For the current year, Lydell's state taxable income before apportionment was $$1,500,000.$ Following is information regarding Lydell's current activity within each state:

$\backslash$table$[[$Sales$,$State $P,$State $Q,$Total$],[$Payroll$,$$$3,000,000,$$$2,000,000,$$$5,000,000$