Poplar Inc.’s corporate headquarters, plants, and warehouses are located in Vermont. Until this year, all of Poplar’s sales have been made in Vermont. Poplar’s first out-of-state sale of $ 1 million (cost of sales, $ 300,000) is shipped by a common-carrier trucking firm from its warehouse to the purchaser’s dock in Indiana. The truck stops for gasoline in New York and Ohio, and its driver spends a night in Ohio. To which states must Poplar apportion income from the sale? How much income is taxed in each such state?