Perot Corporation ("Perot" or "the Company") is organized under the laws of Delaware. Its corporate headquarters is located in state Blue. The Company, together with its subsidiaries, primarily engages in the manufacture of razor blades. Its factory is located in state Black and ships its finished product inventory, via common carrier, from state Black. The Company files tax returns in the following states: Delaware, Black, Blue, Brown and Red. The Company did not file a 2019 corporate income tax return in state Green since it employed no one in that State, never sent employees to state Green and neither owned or leased property in state Green throughout 2019. In addition, the Company sent no employees and owned and leased no property in France in 2019. In 2019, the Company had sales of $100,000,000 shipped to customers in the following jurisdictions: State Black State Blue State Red State Green France Total $10,000,000 $10,000,000 $20,000,000 $50,000,000 $10,000,000 $100,000,000 Of the $20,000,000 sales to customers in state Red, $4,000,000 was sold to the United States Army and was shipped to Fort McClellan, an Army base in state Red. In state Red, the Company owned tangible personal property that cost $9,000,000 at the start