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		$	1,240	$	315	$	375	$	515
Business income			69,200		42,500		16,200		17,400
Sales:	State X		93,000		10,900		13,400		13,500
	State Y				56,500		5,600
	State Z				28,200		27,750		14,400
	State A		24,800
	State B		19,600						14,500
Property:	State X		65,500		22,100				15,700
	State Y				102,500
	State Z						29,250		28,750
	State A		63,500
Payroll:	State X		14,300		13,000
	State Y				57,000
	State Z						6,500		11,500
	State A								15,100

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.

	State X Apportionment factors
Sharon
Carol
Josey
Janice

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.