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		$	1,220	$	565	$	345	$	685
Business income			52,500		42,250		17,200		14,600
Sales:	State X		78,500		13,900		15,100		12,600
	State Y				51,250		7,700
	State Z				22,300		23,750		13,900
	State A		21,600
	State B		13,300						11,800
Property:	State X		66,000		30,000				16,300
	State Y				100,000
	State Z						35,000		28,250
	State A		57,000
Payroll:	State X		17,400		15,800
	State Y				56,750
	State Z						3,550		11,200
	State A								12,800

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.