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		$	1,700	$	475	$	385	$	660
Business income		$	58,200	$	34,250	$	17,800	$	17,300
Sales:	State X	$	76,000	$	19,000	$	17,900	$	15,400
	State Y			$	48,250	$	8,000
	State Z			$	26,800	$	35,750	$	10,100
	State A	$	19,500
	State B	$	16,800					$	19,500
Property:	State X	$	74,250	$	22,400			$	18,200
	State Y			$	87,750
	State Z					$	42,750	$	38,250
	State A	$	52,250
Payroll:	State X	$	16,600	$	12,600
	State Y			$	41,000
	State Z					$	6,000	$	10,700
	State A							$	18,500

Compute the following for State X assuming a tax rate of 15 percent. (Use an equally weighted three-factor apportionment. Do not round intermediate calculations. Round 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.

Apportionment factors:	State X
Sharon
Carol
Josey
Janice

b. Calculate the business income apportioned to State X.

	State X
Business Income

c. Calculate the taxable income for State X for each company.

State taxable income reported:	State X
Sharon
Carol
Josey
Janice

d. Determine the tax liability for State X for the entire group.

	State X
Tax liability