The management of WP company must decide between locating a new branch office in foreign juridiction F or foreign Jurisdiction G. Regardless of location, the branch operation will use tangible property (plant and equipment) worth 10 million and should generate annual gross receipts of $ 2 million .Juridiction F imposes an annual property tax of 4 percent of the value of business property and a 15 percent gross income tax .Juridiction G imposes no property tax but imposes a 30 percent gross receipts tax . Solely on the basic of these facts , should WP locate its new branch in Jurisdiction F or Jurisdiction G