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 $ $1,450$ $ $350$ $ $330$ $ $540$

Business income $51,50041,50011,30012,800$

Sales: State X $72,00019,30017,40018,700$

Sales: State Y $58,5007,900$

Sales: State Z $24,50036,75019,400$

Sales: State A $20,900$

Sales: State B $15,10018,000$

Property: State X $58,00027,50011,300$

Property: State Y $83,750$

Property: State Z $42,25024,000$

Property: State A $72,500$

Payroll: State X $15,20014,100$

Payroll: State Y $47,750$

Payroll: State Z $5,15013,000$

Payroll: State A $18,400$