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		$	1,830	$	595	$	525	$	530
Business income			46,500		43,250		14,200		19,500
Sales:	State X		78,500		18,500		14,300		16,100
	State Y				52,500		6,850
	State Z				20,200		39,750		14,500
	State A		29,300
	State B		16,900						18,400
Property:	State X		69,500		21,600				12,200
	State Y				86,500
	State Z						40,500		20,750
	State A		65,750
Payroll:	State X		14,500		17,900
	State Y				55,250
	State Z						6,200		15,400
	State A								19,400

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.