Which one of the following statements most accurately explains the general difference between allocation and apportionment? a) Income that is subject to allocation is attributed to a corporation's commercial domicile whereas income that is subject to apportionment is attributed to all of the states in which the corporation does business based on a three-factor formula. b) Income that is subject to allocation is attributed to all of the states in which the corporation does business based on some type of formula, whereas income that is subject to apportionment is attributed to all of the states in which the corporation does business based on a three-factor formula. c) Income that is subject to allocation is attributed to a specific jurisdiction, generally based on some connection between the income and the jurisdiction, whereas income that is subject to apportionment is attributed to all of the states in which the corporation does business based on some type of formula. d) Income that is subject to allocation is more likely to be taxed than is income subject to apportionment. e) Income that is subject to allocation is attributed to a corporation's commercial domicile whereas income that is subject to apportionment is attributed to all