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		$	1,000	$	200	$	300	$	500
Business income			50,000		30,000		10,000		10,000
Sales:	State X		70,000		10,000		10,000		10,000
	State Y				40,000		5,000
	State Z				20,000		20,000		10,000
	State A		20,000
	State B		10,000						10,000
Property:	State X		50,000		20,000				10,000
	State Y				80,000
	State Z						25,000		20,000
	State A		50,000
Payroll:	State X		10,000		10,000
	State Y				40,000
	State Z						3,000		10,000
	State A								10,000

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. 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.