SALTY SPITOON Corporation is the parent in a federal consolidated group. The group includes the following entities (there are no intercompany eliminations): Entity Taxable Income Sales in State A Substantial Nexus in State A? Everywhere Sales Parent $10,000 $10,000 Yes $100,000 Sub 1 $10,000 $20,000 Yes $100,000 Sub 2 $10,000 $30,000 No $100,000 Additional Information: State A is a combined filing state using single factor sales for apportionment Parent, Sub A, and Sub B constitute a unitary group Parent and Sub A have substantial nexus in State A Sub Bwhile part of the unitary group taxable in State Adoes not have substantial nexus with the state All taxable income is business income (there are no allocations) In a Joyce State, what is the Unitary Group's Taxable Income and Apportionment Factor (show both the numerator and denominator). Reminder: Under Joyce, the unitary group members without nexus with the state DO NOT include their apportionment factors in the combined return's apportionment numerators. And throwback is computed based on a company-by-company basis