Which of the below best describes the California State Board of Equalization's decision In the Matter of Joyce?

	a.	Because U.S. Shoe was not subject to tax in California in its own right, the combined income of the U.S. Shoe unitary group was apportioned to California using only Joyce's apportionment factor
	b.	Although U.S. Shoe was not subject to tax in California in its own right, the combined income of the U.S. Shoe unitary group was apportioned to California using both U.S. Shoe's and Joyce's apportionment factors