Which one of the following terms most closely refers to the types of income tax nexus that states may typically try to assert, even when there is no physical presence in such a state? Which one of the following terms most closely refers to the types of income tax nexus that states may typically try to assert, even when there is no physical presence in such a state?

a.Allocable nexus

b.Ecocentric nexus

c.Ancillary nexus

d.Economic nexus

e. Non-affiliated nexus