Britta Corporation's entire operations are located in State A. Eighty percent ($800,000) of Britta's sales are made in A and the remaining sales ($200,000) are made in State B. B has not adopted a corporate income tax. If A has adopted a throwback rule, the numerator of Britta's A sales factor is:

a. $0.
b. $200,000.
c. $800,000.
d. $1,000,000.


d
RATIONALE: If the throwback rule has been adopted by A, all of the sales ($1,000,000) are considered to be in-state sales of A.

Business

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