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Which of the following is California apportionment factor? a. (Sales Factor + Payroll Factor + Property Factor) 3 b. (Sales Factor + Payroll Factor) 2

Which of the following is California apportionment factor?

a. (Sales Factor + Payroll Factor + Property Factor) 3

b. (Sales Factor + Payroll Factor) 2

c. [(Sales Factor * 2) + Payroll Factor + Property Factor] 4.

d. California does not have an apportionment factor

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