The following information applies to the questions displayed below.]

Delicious Daves Maple Syrup, a Vermont corporation, has property in the following states:

Property
State	Beginning			Ending
Maine	$	935,185		$	1,006,788
Massachusetts	$	111,990		$	215,097
New Hampshire	$	391,601		$	292,438
Vermont	$	885,432		$	907,576
Total	$	2,324,208		$	2,421,899

What are the property apportionment factors for Maine, Massachusetts, New Hampshire, and Vermont in each of the following alternative scenarios? (Round intermediate calculations and final answers to 2 decimal places.)

c. Delicious Daves has income tax nexus in each of the states, but it also pays $51,500 to rent property in Massachusetts.

The following information applies to the questions displayed below.]

Delicious Daves Maple Syrup, a Vermont corporation, has property in the following states:

Property
State	Beginning			Ending
Maine	$	935,185		$	1,006,788
Massachusetts	$	111,990		$	215,097
New Hampshire	$	391,601		$	292,438
Vermont	$	885,432		$	907,576
Total	$	2,324,208		$	2,421,899

What are the property apportionment factors for Maine, Massachusetts, New Hampshire, and Vermont in each of the following alternative scenarios? (Round intermediate calculations and final answers to 2 decimal places.)

c. Delicious Daves has income tax nexus in each of the states, but it also pays $51,500 to rent property in Massachusetts.