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Sharon Inc. is headquartered in State X and owns 100 percent of Carol Corp., Josey Corp., and Janice Corp., which form a single unitary group. Assume sales operations are within the solicitation bounds of Public Law 86-272. Each of the corporations has operations in the following states:

Domicile State		Sharon Inc. State X (throwback)		Carol Corp. State Y (throwback)		Josey Corp. State Z (nonthrowback)		Janice Corp. State Z (nonthrowback)
Dividend income		$	1,450	$	350	$	330	$	540
Business income			51,500		41,500		11,300		12,800
Sales:	State X		72,000		19,300		17,400		18,700
	State Y				58,500		7,900
	State Z				24,500		36,750		19,400
	State A		20,900
	State B		15,100						18,000
Property:	State X		58,000		27,500				11,300
	State Y				83,750
	State Z						42,250		24,000
	State A		72,500
Payroll:	State X		15,200		14,100
	State Y				47,750
	State Z						5,150		13,000
	State A								18,400

Compute the following for State X assuming a tax rate of 15 percent. (Use an equally weighted three-factor apportionment. Round all apportionment factors to 4 decimal places. Round other answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.)

a. Calculate the State X apportionment factor for Sharon Inc., Carol Corp., Josey Corp., and Janice Corp.

	State X Apportionment factors
Sharon
Carol
Josey
Janice

b. Calculate the business income apportioned to State X.

	State X
Business Income

c. Calculate the taxable income for State X for each company.

	State X taxable income
Sharon
Carol
Josey
Janice

d. Determine the tax liability for State X for the entire group.

	State X
Tax liability