Sharon Incorporated is headquartered in State X and owns $100$ percent of Carol Corporation, Josey Corporation, and Janice Corporation, 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 Incorporated State X $($throwback$)$ Carol Corporation State Y $($throwback$)$ Josey Corporation State Z $($nonthrowback$)$ Janice Corporation State Z $($nonthrowback$)$

Dividend income $ $1,660$ $ $375$ $ $615$ $ $750$

Business income $66,00033,25017,30017,200$

Sales: State X $82,70011,70013,60014,500$

Sales: State Y $51,7509,850$

Sales: State Z $26,90042,50019,000$

Sales: State A $27,700$

Sales: State B $15,70017,400$

Property: State X $55,50027,60011,400$

Property: State Y $82,750$

Property: State Z $44,50027,250$

Property: State A $68,750$

Payroll: State X $16,50017,200$

Payroll: State Y $58,150$

Payroll: State Z $5,30014,600$

Payroll: State A $19,900$

Compute the following for State X assuming a tax rate of $15$ percent.

Note: 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 Incorporated, Carol Corporation, Josey Corporation, and Janice Corporation

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.