Super Corporation realizes it has income tax nexus with 5 states (all of which impose an income tax). As a result Super will NOT:

A. Stop operating in all but one state in order to lower tax liability.

B. Determine what adjustment each of the five states makes to federal taxable income the compute state taxable income

C. Determine how to apportion and allocate income in each of the five states.

D. File a tax return in each state.