Which of the following statements most accurately describes the concept of nexus? A. Nexus is the ability of a state to impose taxes on companies that do business in that state but are headquartered in another state. B. Nexus is the ability of a company to do business in a state. C. Nexus is the need to allocate income among multiple taxing jurisdictions. D. Nexus is a connection between a company and a state that is sufficient for the state to tax the company