When a company is domiciled in one state but is subject to income tax in multiple states, business income is generally allocated under the Uniform Division of Income for Tax Purposes Act (UDITPA) on the basis of a combination of which the following ratios? 

A. Average value of the real and personal property, number of employees, and sales. 

B. Average value of the real and personal property, compensation to employees, and sales. 

C. Fair market value of the real and personal property, number of employees, and sales 

D. Fair market value of the real and personal property, compensation to employees, and sales