1. P Corporation has permanent establishments in Alberta, British Columbia and Seattle in the United States. Gross revenues in Alberta=6,000,00, British Columbia=4,000,000 and Seattle=5,000,000.Net income for tax purposes in Alberta=500,000, British Columbia =98,000 and Seattle =325,000 . Salaries and wages Alberta=4,000,000, British Columbia=3,500,000 and Seattle=2,500,000.For the purposes of calculating the federal tax abatement, the percentage of income allocated to a Canadian province would be:

   		65.79%
   		61.72%
   		70.83%
   		73.57%