LO.5 Kim Corporation, a calendar year taxpayer, has manufacturing facilities in States A and B. A summary of Kim’s property holdings follows.

Beginning of Year State A State B Total Inventory $ 300,000 $ 200,000 $ 500,000 Plant and equipment 2,500,000 1,500,000 4,000,000 Accumulated depreciation:

plant and equipment (1,000,000) (600,000) (1,600,000)

Land 600,000 1,000,000 1,600,000 Rental property* 900,000 300,000 1,200,000 Accumulated depreciation:

rental property (200,000) (90,000) (290,000)

End of Year State A State B Total Inventory $ 400,000 $ 200,000 $ 600,000 Plant and equipment 2,800,000 1,200,000 4,000,000 Accumulated depreciation:

plant and equipment (1,200,000) (650,000) (1,850,000)

Land 600,000 1,200,000 1,800,000 Rental property* 1,000,000 300,000 1,300,000 Accumulated depreciation:

rental property (250,000) (100,000) (350,000)

* Unrelated to regular business operations.

Determine Kim’s property factors for the two states assuming that the statutes of both A and B provide that average historical cost of business property is to be included in the property factor.