Verdon Corporation is domiciled in State A and 20% of the firms customers reside in State A (which has a state tax rate of 5%). 75% of the firms customers are located in State B (with a marginal tax rate of 14%). State B has a sales only apportionment formula and State A has an equally weighted three factor apportionment formula. State C has a highly educated workforce and also has a sales only apportionment formula. Furthermore, only a small portion of State As sales are made to customers in State C. What actions could Verdon to minimize the firms state income tax liability?