Sharon Inc. is headquartered in State X and owns 100 percent of Carol, Josey, and Janice Corps, 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	$	1,030	$	560	$	420	$	400
Business income	$	40,000	$	45,250	$	16,400	$	16,200
Sales: State X	$	83,200	$	19,500	$	11,900	$	12,200
State Y			$	50,750	$	9,350
State Z			$	30,000	$	39,000	$	11,900
State A	$	34,000
State B	$	15,500					$	11,500
Property: State X	$	70,500	$	27,400			$	10,200
State Y			$	102,250
State Z					$	42,000	$	30,500
State A	$	69,500
Payroll: State X	$	17,600	$	14,500
State Y			$	63,250
State Z					$	5,100	$	13,400
State A							$	16,000

Compute the following for State X assuming a tax rate of 15 percent.(Be sure to use an equally weighted three-factor apportionment formula. Round your apportionment factors to 4 decimal places. Also round your apportioned business income and tax liability to the nearest dollar amount.)

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

b.	Calculate the business income apportioned to State X.

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

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