Sandco Industries, Inc. does business in Florida. It also has a wholly owned subsidiary in Maryland named Brandco Industries, Inc. Excluding the amounts from the K$-1$ from BJS$,$ LLC$,$ Sandco Industries, Inc. had taxable income of $$500,000$ in the current tax year. Brandco Industries, Inc. had taxable income of $$150,000$ for $[$the current tax year$].$

The following is the breakdown of sales, property, and payroll:

Sandco Industries, Inc.

Brandco Industries, Inc.

Sales

$$2,500,000$

$$3,000,000$

Property

$1,000,000$

$2,000,000$

Payroll

$800,000$

$1,000,000$

Assume the following tax rates:

FL $=15\%$

MD $=10\%$

TX $=6\%$

$1.$ Calculate the total state tax expense assuming:

~All states are unitary and

~None of the states are unitary.