44. Bad Brad sells used semi-trucks and tractor trailers in the Texas panhandle. Bad Brad has sales as follows:

Bad Brad is a Texas corporation. Answer the questions in each of the following alternative scenarios.

a. Bad Brad has income tax nexus in Colorado, Oklahoma, New Mexico, and Texas. What are the Colorado, Oklahoma, New Mexico, and Texas sales apportionment factors?

b. Bad Brad has income tax nexus in Colorado and Texas. Oklahoma and New Mexico sales are shipped from Texas (a throwback state).

What are the Colorado and Texas sales apportionment factors?

c. Bad Brad has income tax nexus in Colorado and Texas.

Oklahoma and New Mexico sales are shipped from Texas (a throwback state); $200,000 of Oklahoma sales were to the federal government. What are the Colorado and Texas sales apportionment factors?

d. Bad Brad has income tax nexus in Colorado and Texas. Oklahoma and New Mexico sales are shipped from Texas (assume Texas is a nonthrowback state). What are the Colorado and Texas sales apportionment factors?