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	$	1,580	$	405	$	695	$	730
Business income	$	69,000	$	49,500	$	19,000	$	18,900
Sales: State X	$	81,700	$	16,400	$	11,400	$	13,200
State Y			$	50,500	$	6,300
State Z			$	27,700	$	36,000	$	19,200
State A	$	29,700
State B	$	15,000					$	14,700
Property: State X	$	55,000	$	21,500			$	10,400
State Y			$	88,000
State Z					$	36,250	$	27,750
State A	$	61,250
Payroll: State X	$	12,900	$	17,600
State Y			$	45,500
State Z					$	3,650	$	16,900
State A							$	14,500

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

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