Tootie Corporation operates in states A and B as indicated below. All goods are manufactured in State A. Both states follow the UDITPA and the MTC regulations in this regard.

Sales shipped to State A locations $300,000

Sales shipped to State B locations 500,000

Interest income from Tootie's State B business checking accounts 5,000

Rent income from excess space in State A warehouse 40,000

Interest income from Treasury bills in Tootie's State B brokerage account, holding only idle cash from operations 65,000

One-time sale of display equipment to State B purchaser (tax basis $90,000) 75,000

Royalty received from holding patent, licensed to State B user 90,000

When computing Tootie's sales factor for the year, the sales to be assigned to State A is $

and to State B is $