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Problem - Fillon Corporation's operations include two manufacturing facilities, one in State A and one in State B. The plant located in A generated $200,000 of income, and the plant located in B generated a loss of $50,000. Therefore, Fillon's total taxable income is $150,000. By applying the statutes of each state, Fillon determines that its apportionment factors for A and B are 0.70 and 0.30, respectively.
How much of Fillon's income is apportioned to:
a. State A?
b. State B?
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