Vogel Corporation owns two subsidiaries. Song, located in State A, generated $950,500 taxable income this year. Bird, located in State B, generated a $190,100 loss for the period. a. Determine Song's taxable income in States A and B, assuming that the subsidiaries constitute independent corporations under the tax law. If the subsidiaries are taxed as independent corporations, Song pays: b. How does your answer change if the companies constitute a unitary business? If the corporations constitute a unitary business, the incomes, as well as the apportionment factors combined. As a result, $ is