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	$	1,450	$	350	$	330	$	540
Business income	$	51,500	$	41,500	$	11,300	$	12,800
Sales: State X	$	72,000	$	19,300	$	17,400	$	18,700
State Y			$	58,500	$	7,900
State Z			$	24,500	$	36,750	$	19,400
State A	$	20,900
State B	$	15,100					$	18,000
Property: State X	$	58,000	$	27,500			$	11,300
State Y			$	83,750
State Z					$	42,250	$	24,000
State A	$	72,500
Payroll: State X	$	15,200	$	14,100
State Y			$	47,750
State Z					$	5,150	$	13,000
State A							$	18,400

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. (Leave no answer blank. Enter zero if applicable.)

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.