on april 4, 2023 jones inc. sells a patemt it owned but no longer uses. the patent has been developed by the company in 2018 and it was sold for a $10,000 gain. assuming that the gain will be treated in all states as non-business income, the gain should be directly allocated to which state. Choose A. B, C or D. a. delaware (the company's state of incorporation). b. state blue (the state where the company has its headquarters). c. state red (where the company has its greatest amount of assets). d. none of the above